Comprehensive Guide to Advance Tax Rulings
Foreword
This guide will –
 assist you with filing an application for an advance tax ruling (ATR); and
 provide you with an overview of the ATR system and process.
This guide –
 will not elaborate on the specific technical and legal detail that is associated with tax;
 should not be used as a legal reference; and
 is not a binding class, general or private ruling in terms of Chapter 7 of the Tax
Administration 28 of 2011
Should you require information on any aspect of taxation that is not specifically related to an ATR or the ATR Unit, you may –
 visit your nearest SARS branch office;
 contact the SARS National Contact Centre –
 if calling locally, on 0800 00 SARS (7277); or
 if calling from abroad, on +27 11 602 2093;
 visit the SARS website at www.sars.gov.za; or
 contact your own tax advisor or tax practitioner.
A list of Frequently Asked Questions about Advance Tax Rulings is available on the SARS website.
Comments or suggestions on this guide may be sent to [email protected].
Prepared by
Legal and Policy Division
SOUTH AFRICAN REVENUE SERVICE
June 2013