Tax Registration
The National Small Business Office (NSBO) in SARS is the custodian of all small business tax and customs policy matters within SARS. The office exists to maximise compliance among small businesses while at the same time finding ways to reduce the compliance burden faced by these businesses in South Africa.
This page contains information about the tax laws and some other statutory obligations that apply to small businesses. It describes some of the forms of business organisations in South Africa – sole proprietorship, partnership, close corporation and a private company. It also contains general information, such as the type of business organisation, registration, aspects of record keeping, relief measures for small business corporations, manufacturing enterprises, how net profit/loss and taxable income/assessed loss are determined. Furthermore, it contains information on some of the other taxes you may have to pay in addition to income tax.
Follow this link to read more on the SARS website http://www.sars.gov.za/home.asp?pid=169