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Tax Exemption Guide for Public Benefit Organisations in South Africa Print E-mail

This document is a general guide dealing with the tax exemption of Public Benefit Organisations in South Africa. Although fairly comprehensive it does not deal with all the legal detail associated with the exemption of Public Benefit Organisations. It serves the purpose of a guide only and should not be used as a legal reference. Binding general rulings are therefore not dealt with in this Guide.

pdf PBO Guide November 2007 439.20 Kb

The Guide is based on the legislation as at 31 August 2007.

If an answer to your specific situation is not provided in this document or should you require additional information you may:

  • Contact your own tax advisors or practitioners
  • Contact the SARS Tax Exemption Unit (contact details in Annexure I)
  • Visit the SARS website at www.sars.gov.za



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