South Africa: Guidance on advance tax rulings, tariff system for excess electricity from renewable sources

Tax guides from the South African Revenue Service (SARS)

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August 25, 2025

The South African Revenue Service (SARS) in June 2025 published the following:

  • A guide detailing the application process for advance tax rulings, along with a quick reference guide that outlines steps such as registration, application submission, document upload, payment, and accessing the ruling
  • A guide on the tax treatment of the net-billing tariff system for excess power generated, which addresses the tax implications of export credits received for excess power generated and exported by taxpayers under a connection agreement, as well as related expenses.

For more information, contact a KPMG tax professional in South Africa:

Lesley Bosman | lesley.bosman@kpmg.co.za

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