General disclaimer
These tutorial videos are provided to help taxpayers understand their obligations and entitlements under the tax Acts administered by the Commissioner for SARS. They provide general assistance, are simply expressed and may provide step by step guidance that does not cover all possibilities. Generally, they do not address a taxpayer's specific circumstances.

For more information you may:

• Visit the SARS website www.sars.gov.za
• Visit your nearest SARS branch
• Contact your own tax advisor/tax practitioner
• If calling locally, contact the SARS Contact Centre on 0800 00 SARS (7277)
Operating hours (Excluding weekends and public holidays): Mondays, Tuesdays, Thursdays and Fridays: 08:00 17:00, Wednesdays: 09:00 17:00
• If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093
Operating hours: 08:00 16:00 South African time (Excluding weekends and public holidays).

Protection disclaimer
A taxpayer who relies on guidance in this document that is found to be incorrect or misleading will have to pay the tax, including penalties, that would otherwise be payable under the law and will not be protected against penalties based on false or misleading statements by the taxpayer as a result of such incorrect or misleading guidance.

Copyright Disclaimer
© SARS. Copyright subsist in this publication and no part of this publication may be reproduced by any means without the permission of SARS. The publication is covered by the provisions of the South African laws regulating copyright and related South African policies and by international agreements. These provisions serve to identify the information source and to prohibit reproduction of materials without written permission