On 30 January 2020, the South African Revenue Service (SARS) issued Binding General Ruling (BGR) 9 (Issue 4), which identifies the taxes administered by SARS that in its opinion constitute taxes on income or substantially similar taxes for purposes of South Africa's tax treaties. The BGR applies from the date of issue until it is withdrawn or amended.
Taxes on income
The following taxes as at publication date of the BGR are taxes on income and therefore qualify for treaty relief under Sou…