Tax Rulings - Contribution to Certainty: A South African Perspective

Tracy Gutuza


This article considers the use of tax rulings by the South African tax authorities as a tool to provide legal and commercial certainty, in particular where either the tax administration or a taxpayer challenges an interpretation set out in a ruling. The role of tax rulings, in the form of binding general rulings and advance tax rulings, in providing certainty is analysed through the lens of the provisions of South African tax administration legislation and judgements made by the South African courts. The article finds that tax rulings and other South African tax administration publications play an important role in promoting certainty even where the interpretation set out in the rule is disputed. The role of rulings to support certainty is supported by both the provisions of the South African tax administration and the judgements made by the South African courts.

Keywords: Certainty, Tax Administration, Tax Publications, Tax Rulings, South Africa.

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