South Africa: Guidance on advance tax rulings, tariff system for excess electricity from renewable sources
Tax guides from the South African Revenue Service (SARS)
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