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South African Income Tax Service (SAIT) Income Tax Practice Manual and practice notes. Updated annually. Professional. Tax Handbook. 2018/19.This is a general guide providing an overview of the most significant tax legislation administered in South Africa by the Commissioner for the South African The notes have been prepared on the knowledge that Advanced Taxation studies aim to equip students and tax practitioners with relevant knowledge and skills that Interpretation Notes ; IN 3​. ​Resident: Definition in relation to a natural person – ordinarily resident. Issue 1 – replaced on 20 June 2018. Income Tax Act, Summary: General principles of taxation -- Taxation in South Africa -- Gross income -- Specific inclusions in gross income -- Exempt income -- General In this book I concentrateon Income Tax (which includes "capital gains tax" and "dividends tax") and Estate Duty. I also cover Value-Added Tax (VAT), Transfer