The South African Revenue Service (SARS) recently published a new guide on Taxation in South Africa 2018, which is dated 23 January 2019. The guide provides an overview of the most significant tax legislation administered in South Africa by the Commissioner for SARS including the: Income Tax Act; Value-Added Tax Act; Customs and Excise Act; Transfer Duty Act; Estate Duty Act; Securities Transfer Tax Act; Securities Transfer Tax Administration Act; Skills Development Levies Act; Unemployment Insurance Contributions Act; Employment Tax Incentive Act; and Tax Administration Act. With respect to companies, the guide covers income tax relating to the 2018 year...