Sources and verification register

Everything in this toolkit that states a fee, a threshold, a form number, or a legal requirement is listed here with the source it came from.

All sources were checked on 13 September 2026.

How to use this file

This file is for checking, not for reading from top to bottom. Come here when you want to know where a fact came from, or to confirm a number before you act on it.

How the entries are laid out:

• [Official] means a government department or regulator wrote it. Trust these first.
• "Supports:" lists the facts in the toolkit that come from that source.
• "Secondary" means a law firm, accountant, or business website. Useful for explanation, but confirm against the official source.
• Act names like "Companies Act 71 of 2008" mean the law itself. Number 71 was passed in 2008. You can read any Act free at www.gov.za(external link) Official .
• "s32" means section 32 of that Act.

If a name or a word here is unfamiliar, it is explained in Glossary in this folder.

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Use this file to verify anything before you act on it. Where a claim matters financially or legally, open the official link and confirm the number yourself. Fees and thresholds change, usually in February and April.

Official sources are marked [Official]. These are government or regulator publications. Everything else is secondary and should be treated as a pointer to the official source, not as authority.

Legislation this toolkit relies on

Table: Legislation this toolkit relies on. Scroll sideways to see all of it.

Act or regulation	What it governs	Where it appears
Income Tax Act 58 of 1962	Income tax, provisional tax, turnover tax (Sixth Schedule), small business corporations (s12E), assessed loss ring-fencing (s20A)	Tax and SARS, Closing as a sole proprietor
Value-Added Tax Act 89 of 1991	VAT registration, tax invoices (s20), notional input tax on second-hand goods (s20(8)), cancellation when you stop trading (s24) and VAT on assets kept at cancellation (s8(2)); s24 and s8(2) not opened: see "Closing as a sole proprietor" below	Tax and SARS, Closing as a sole proprietor, Documents and templates, Vehicle dealer
Companies Act 71 of 2008	Company registration, directors, annual returns, beneficial ownership	Register: what you actually need
Consumer Protection Act 68 of 2008	Consumer rights, implied warranty of quality (s55, s56), plain language, cancellation (s16, s17)	What you need to sell things, all business types
Electronic Communications and Transactions Act 25 of 2002	Online selling: disclosure (s43), cooling-off (s44), performance (s46), scope (s42)	What you need to sell things, Retail and online shop
Protection of Personal Information Act 4 of 2013	Data protection, information officer registration (s55), keeping personal information only as long as needed (s14; not opened: see "Closing as a sole proprietor" below)	Register: what you actually need, Closing as a sole proprietor, Documents and templates
Businesses Act 71 of 1991	Municipal trading licences for food, health and entertainment businesses	What you need to sell things, Closing as a sole proprietor, Food business, Beauty and personal care
Foodstuffs, Cosmetics and Disinfectants Act 54 of 1972	Food hygiene (R638 of 2018), food labelling (R146 of 2012), cosmetics	Food business, Beauty and personal care
Second-Hand Goods Act 6 of 2009	Dealer registration with SAPS, transaction registers, motor vehicle records	Closing as a sole proprietor, Vehicle dealer, Retail and online shop
National Road Traffic Act 93 of 1996	Vehicle registration, business register numbers, motor trade numbers, roadworthiness	Vehicles and your business, Vehicle dealer
National Credit Act 34 of 2005	Credit provider registration with the NCR	Vehicle dealer
Financial Advisory and Intermediary Services Act 37 of 2002	FSP licensing for financial products and advice	Vehicle dealer, Professional and creative work
Broad-Based Black Economic Empowerment Act 53 of 2003	EME and QSE thresholds, sworn affidavits	Register: what you actually need
Occupational Health and Safety Act 85 of 1993	Workplace and construction safety duties	Services and trades
Tax Administration Act 28 of 2011	Keeping records for five years after the return they relate to was submitted (s29). Not opened when this row was added: see "Closing as a sole proprietor" below	Closing as a sole proprietor
Unemployment Insurance Act 63 of 2001	Unemployment benefits from the Unemployment Insurance Fund, and the information employers must give the Fund about employees, including when they leave. Not opened when this row was added: see "Closing as a sole proprietor" below	Closing as a sole proprietor
Prescription Act 68 of 1969	When an ordinary debt can no longer be claimed: three years for most debts (s11(d)). Not opened when this row was added: see "Closing as a sole proprietor" below	Closing as a sole proprietor

Full text of any South African Act is available free at www.gov.za(external link) Official and at www.saflii.org(external link).

Tax and SARS

[Official] SARS — Turnover Tax
https://www.sars.gov.za/types-of-tax/turnover-tax/(external link) Official
Supports: micro business qualification, the R2.3 million threshold for years of assessment ending between 1 March 2026 and 28 February 2027, reduced record-keeping.

[Official] SARS — Budget 2026 Frequently Asked Questions
https://www.sars.gov.za/about/sars-tax-and-customs-system/budget/budget-2026-frequently-asked-questions/(external link) Official
Supports: turnover tax threshold increase to R2.3 million; turnover tax replacing income tax, VAT, provisional tax, capital gains tax and dividends tax; VAT thresholds of R2.3 million compulsory and R120,000 voluntary from 1 April 2026; SARS interest rate of 10.25% on late payment from 2 March 2026.

[Official] SARS — What is the new threshold for VAT registration?
https://www.sars.gov.za/faq/what-is-the-new-threshold-for-vat-registration/(external link) Official
Supports: compulsory VAT registration threshold rose from R1 million to R2.3 million on 1 April 2026.

[Official] SARS — Tax calendar
https://www.sars.gov.za/individuals/i-need-help-with-my-tax/calendar/(external link) Official
Supports: IRP6 dates of 31 August, 28 February and 30 September; EMP201 due by the 7th of the following month or the business day before if the 7th falls on a weekend or public holiday; EMP501 interim season 1 September to 31 October and annual season 1 April to 31 May.

Filing-season closing dates for the 2026 year (23 October 2026 non-provisional, 22 January 2027 provisional) are from SARS Government Gazette No. 54598, Notice 7422, 30 April 2026, as reported by Accounter — https://accounter.co.za/tools/tax-calendar(external link). Confirm on sars.gov.za(external link) each year.

[Official] SARS — Guide to Provisional Tax
https://www.sars.gov.za/guide-to-provisional-tax/(external link) Official
Supports: two provisional payments per year, the optional third top-up payment, and that a nil IRP6 can still be submitted.

[Official] SARS — Tax Invoice Checklist
https://www.sars.gov.za/wp-content/uploads/Docs/Government/Tax-Invoice-Checklist-Version-2-29032016.pdf(external link) Official
Supports: the seven criteria for a full tax invoice above R5,000 and the five criteria for an abridged tax invoice between R50 and R5,000.

[Official] SARS — VAT 420 Guide for Motor Dealers
https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-Pub-Guide-VAT420-VAT-420-Guide-for-Motor-Dealers.pdf(external link) Official
Supports: notional input tax calculation for motor dealers, the VAT264 requirement, and Binding General Ruling 12 on over-allowances. Read this in full before registering a dealership for VAT.

[Official] SARS — VAT Connect Issue 20, October 2025
https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-20-october-2025/(external link) Official
Supports: the worked notional input tax example (R115,000 purchase, R15,000 notional input, R3,000 VAT on a R20,000 margin).

[Official] SARS — VAT 264 declaration for the supply of second-hand goods
https://www.sars.gov.za/wp-content/uploads/Docs/VAT/VAT-264-declaration-for-the-supply-of-second-hand-goods-external-form.pdf(external link) Official
Supports: the declaration form required from both buyer and seller for a notional input tax claim.

Secondary, used to cross-check the 2026/2027 tables:

• Xero ZA, SARS Tax Tables 2026/2027 — https://www.xero.com/za/guides/sars-tax-tables-2026/(external link) — tax thresholds of R99,000 (under 65), R153,250 (65 to 74), R171,300 (75+); retirement contribution cap of R430,000.
• SAIT, Turnover Tax vs SBC — https://thesait.org.za/small-business-tax-in-south-africa-turnover-tax-vs-sbc/(external link) — worked example of R800,000 turnover producing R2,000 turnover tax.
• Cliffe Dekker Hofmeyr, 2026 Budget summary VAT — https://www.cliffedekkerhofmeyr.com/en/news/publications/2026/South-Africa/Tax-Exchange-Control/Tax-and-Exchange-Control-25-February-2026-Budget-summary-VAT(external link)

Note on a discrepancy found: two secondary sources gave different primary rebate figures (R17,235 and R17,820). The R99,000 threshold at an 18% first bracket implies R17,820. This toolkit quotes the threshold rather than the rebate for that reason. Confirm on the SARS tax rates page before relying on either.

Company registration

[Official] BizPortal (CIPC) — Company registration
https://www.bizportal.gov.za/company_reg.aspx(external link) Official
Supports: R125 private company registration, R50 for one to four proposed names, automatic tax registration, registration-number-as-name option.

[Official] CIPC
https://www.cipc.co.za/(external link) Official
Supports: registration fee range of R125 to R475 depending on company type.

Secondary:

• Govchain, How to register a company directly with CIPC — https://www.govchain.co.za/blog/how-to-register-a-company-directly-with-cipc(external link) — the R175 total, the CoR 14.3 and MOI arriving by email, and the Home Affairs ID check failing on a single wrong digit.
• Smartbook, cost to register a company — https://www.smartbookie.co.za/blog/cost-to-register-a-company-south-africa(external link) — the realistic first-year and ongoing compliance cost estimates. Treat these as one firm's estimate, not a fixed figure.

Running a Pty Ltd: annual returns, financial statements, directors

[Official] CIPC — Annual Returns filing system
https://annualreturns.cipc.co.za(external link) Official
Where annual returns are filed. You need a CIPC customer code.

[Official] CIPC — Financial statements and independent reviews
https://www.cipc.co.za/?page_id=11891(external link) Official
Supports: which companies require an audit, which require an independent review, and the role of the Public Interest Score and of internal versus independent compilation.

[Official] SAICA — Independent Reviews
https://www.saica.org.za/resources/audit-and-assurance/technical-resource/video-and-recording/other-assurance-and-related-services/independent-reviews/(external link) Official
Supports: independent reviews are not required for owner-managed profit companies, and who may perform a review at each PIS level.

Underlying law: Companies Act 71 of 2008 — s4 (solvency and liquidity test), s22 (reckless trading), s32 (company name and registration number on documents), s33 (annual returns), s76 (director duties), s77 (director liability), s218(2) (liability for contraventions). Consumer Protection Act 68 of 2008 — s79 and s80 (business names; the s80 register has not been brought into operation). Income Tax Act 58 of 1962 — s22 (trading stock brought into account at year end), s12E (small business corporations, including the restriction on holding shares in another company). Companies Regulations 2011 — regulation 26 (Public Interest Score), regulation 28 and 29 (audit and independent review), table CR 2B (annual return fees).

Secondary, for fees, deadlines and deregistration mechanics:

• Govchain, Company annual returns — https://www.govchain.co.za/services/company-annual-returns(external link) — the 30-business-day window from the incorporation anniversary, and that fees are legislated under table CR 2B.
• Admin Boss — https://www.adminboss.co.za/cipc-compliance-south-africa-annual-returns-beneficial-ownership-sars-deregistration/(external link) — the R100 to R3,000 on-time fee range and R150 to R4,000 late range, and the SARS deregistration sequence and timeline estimate.
• OurPower — https://www.ourpower.co.za/tools/company-registration/annual-return-cipc-explained(external link) — the beneficial ownership hard stop since 1 July 2024, the two-year deregistration trigger, and the difference in cost between AR reinstatement and final-deregistration reinstatement.
• ThriveCFO — https://thrivecfo.co.za/cipc-annual-returns-avoid-deregistration-2026/(external link) — consequences of deregistration including bona vacantia, and form CoR 40.5 reinstatement.
• ClearComply, Public Interest Score — https://www.clearcomply.co.za/blog/public-interest-score-south-africa(external link) — the owner-managed boundary, and why one non-director shareholder changes the obligation.
• CFO360, PIS calculator — https://cfo360.co.za/public-interest-score-calculator/(external link) — how the points are counted and the under-100 owner-managed exemption.
• ElyForma — https://www.elyforma.com/blog/company-annual-returns-guide-2026(external link) — the Financial Accountability Supplement alternative to statements.

Note on the 800,000 deregistration figure: this comes from a secondary source describing CIPC action begun in January 2025. Treat it as an indication of scale, not a precise official statistic.

Paying yourself from a company

[Official] SARS — Comprehensive Guide to Dividends Tax
https://www.sars.gov.za/wp-content/uploads/Ops/Guides/LAPD-IT-G19-Comprehensive-Guide-to-Dividends-Tax.pdf(external link) Official
Supports: the section 64E(4) deemed dividend provisions, including the nature and amount of the deemed dividend and its deemed date of payment. Read this before acting on any debit loan account.

[Official] SARS — Budget 2026 FAQ (as above)
Supports: the official interest rate for the fringe benefit on interest-free or low-interest loans, 7.75% per annum from 1 December 2025.

Underlying law: Income Tax Act 58 of 1962 — s64E(4) (deemed dividends on low-interest loans to shareholders), the Seventh Schedule (fringe benefits), paragraph 11C of the Fourth Schedule (deemed remuneration for private company directors). Companies Act 71 of 2008 — s4 and s46 (distributions and the solvency and liquidity test).

Case law: Cohen NO v Segal, Witwatersrand Local Division, judgment 28 April 1970 — a dividend may generally only be declared out of profits, not capital. Confirm the law report citation with an attorney before relying on it in correspondence.

Secondary:

• Polity / ENSafrica, Directors of private companies and PAYE — https://www.polity.org.za/article/directors-of-private-companies-are-no-longer-subject-to-paye---true-or-false-2018-09-25(external link) — confirms paragraph 11C was repealed with effect from 1 March 2017, and that section 7B governs the timing of variable remuneration.
• SimplePay, Deemed Remuneration — https://www.simplepay.co.za/help/payroll-concepts/deemed-remuneration/(external link) — confirms deemed remuneration should no longer be used from 1 March 2017 and that directors are taxed on actual remuneration.
• Not used: TaxTim's article on a director's PAYE and UIF deductions, and PATC's equivalent, both still describe the repealed deemed remuneration formula as current. They were checked and rejected. This is a good example of why the official position matters more than a well-ranked article.
• The Tax Faculty, Dividends interest on loan — https://taxfaculty.ac.za/news/read/dividends-interest-on-loan(external link) — that the capital of a debit loan is not itself a deemed dividend, only the interest shortfall.
• MMS Cloud Accounting — https://www.mmscloudaccounting.co.za/on-the-right-side-of-directors-loan-accounts/(external link) — the three ways to clear a debit loan account before year end.
• The Beancounter — https://thebeancounter.co.za/dear-director-hows-your-loan-account-looking/(external link) — practical timing, and why waiting for the financial statements is too late.
• Govchain — https://www.govchain.co.za/blog/the-best-way-to-pay-yourself-as-a-company-owner(external link) — the risk when a loan is written off.

Two conflicts recorded, both flagged in the toolkit text:

1. Scope of the deemed dividend. Some sources state the deemed dividend is 20% of the entire debit loan balance. The Tax Faculty and the wording of s64E(4) support the narrower position that only the foregone interest is deemed a dividend. The toolkit takes the narrower position and says so.
2. UIF for a sole director. ClearComply and eqeight indicate UIF applies to a director paid through payroll even as the only employee. Other sources indicate UIF and SDL do not apply where the director receives director's fees and is not an employee under an employment contract. The toolkit presents both and advises getting advice rather than picking one.

B-BBEE

[Official] B-BBEE Commission — Frequently Asked Questions
https://www.bbbeecommission.co.za/frequently-asked-questions/category/general-principles/(external link) Official
Supports: EME threshold below R10 million, automatic Level 4, Level 2 at 51% black ownership, Level 1 at 100%, sworn affidavit or CIPC certificate as sufficient proof.

Secondary:

• RSM South Africa — https://www.rsm.global/southafrica/insights/legal-insights/determining-validity-sworn-affidavit-b-bbee-compliance(external link) — sector codes may set different thresholds.

POPIA

[Official] Information Regulator of South Africa
https://inforegulator.org.za(external link) Official
Register your information officer here. Free.

Secondary:

• SERR Synergy — https://serr.co.za/practical-guidance-in-respect-of-the-mandatory-appointment-of-information-officers(external link) — registration is compulsory for all private and public bodies with no exemption, and the officer may only take up duties after registration (s55(2)).
• Michalsons — https://www.michalsons.com/blog/faq-items/how-do-i-register-my-information-officer-with-the-regulator(external link) — practical portal guidance.

Consumer law and online selling

[Official] National Consumer Commission — Consumer Protection in e-Commerce
https://thencc.org.za/wp-content/uploads/2026/03/Consumer-Protection-in-e-Commerce.pdf(external link) Official
Supports: the seven working day cooling-off period under ECTA s44, refund within 30 days, and the interaction with CPA s11 and s16.

[Official] Consumer Goods and Services Ombud — Advisory Note 1: Implied Warranty of Quality
https://www.saflii.org/za/cases/ZACGSO/2021/1.pdf(external link) Official
Supports: interpretation of CPA s55 and s56, including how specifically a defect must be disclosed for the supplier to escape liability.

Secondary:

• Dommisse Attorneys — https://dommisseattorneys.co.za/blog/your-service-agreements/(external link) — ECTA s42 scope and s44 exclusions.
• MJ Kotze Inc, What is ECTA — https://mjkinc.co.za/software-technology-law/ecta-electronic-contracts(external link) — the s43(2) order review requirement and the 14-day cancellation right under s43(3).
• Lawtons Africa — https://www.lawtonsafrica.com/post/e-commerce-and-consumer-protection(external link) — s46 thirty-day performance rule and the direct-return-cost limit.

Vehicle dealing and vehicles generally

[Official] eNaTIS / NaTIS — FAQs and forms
https://www.natis.gov.za/index.php/faqs(external link) Official
Supports: registration requirements, police clearance (form RPC), imported vehicle requirements including SAPS clearance and an SABS letter of authority.

[Official] RLV form — Application for Registration and Licensing of Motor Vehicle
https://www.natis.gov.za/index.php/downloads/forms/road-traffic-related-forms(external link) Official

[Official] gov.za(external link) Official — Apply for a motor trade number and permit
https://www.gov.za/services/services-organisations/driving-and-transport/apply-motor-trade-number-and-permit(external link) Official
Supports: the MTN1 form, who may hold motor trade numbers, and same-day processing.

[Official] Western Cape Government — Motor trade number applications
https://www.westerncape.gov.za/mobility/service/motor-trade-number-applications(external link) Official
Supports: the published tariffs (R102 application, R762 licensing for a vehicle, R168 for a motorcycle or transport contractor). These are Western Cape figures. Check your own province.

[Official] gov.za(external link) Official — Register a motor vehicle
https://www.gov.za/services/register-motor-vehicle/register-motor-vehicle(external link) Official
Supports: the 21-day registration deadline after change of ownership and the penalty for missing it.

[Official] Department of Transport — Register motor vehicle
https://www.transport.gov.za/?page_id=1182(external link) Official
Supports: NCO requirement and supporting documents for used vehicle registration.

[Official] government.co.za(external link) Official — Apply for a traffic register number
https://government.co.za/apply-for-a-traffic-register-number(external link) Official
Supports: that non-legal persons including a one-man business, partnership, trust or church must apply for a traffic register number to register vehicles.

Secondary:

• Govchain, BRNC certificate guide — https://www.govchain.co.za/guides/brnc-certificate(external link) — what a BRNC is, the in-person-only process, certification requirements, and the absence of a published national fee.
• Trafico — https://trafico.co.za/unravelling-the-brnc/(external link) — the ABR document list and common failure reasons.
• BloemQ4U FAQ — https://www.bloemq4u.co.za/faq(external link) — proxy recording on eNaTIS and the trust/TRN distinction.

Second-hand goods dealing

[Official] SAPS — Second-Hand Goods Act 6 of 2009 (full text)
https://www.saps.gov.za/resource_centre/acts/downloads/juta/shg_act_6_2009.pdf(external link) Official
Supports: dealer registration duty, identity verification, five-year record retention, motor vehicle register particulars.

[Official] SAPS — National Instruction 2 of 2016: Second-Hand Goods Dealers and Recyclers
https://www.saps.gov.za/services/flash/shg/second_hand_goods_ni_2_of_2016.pdf(external link) Official
Supports: the SAPS 601 application form, that no payment is required, and the list of business activities that must register including Motor Vehicle Dealer.

[Official] SAPS — Standard Operating Procedure, dealer application process
https://www.saps.gov.za/services/flash/shg/sop_1_1_application_process_dealer.pdf(external link) Official
Supports: where to obtain and lodge the application form.

[Official] SAFLII — Second-Hand Goods Act consolidated text
https://www.saflii.org/za/legis/consol_act/sga2009153/(external link) Official

Secondary:

• NADA, SAPS dealer inspections — https://nada.co.za/saps-dealer-inspections-rights-and-obligations-in-terms-of-the-second-hand-goods-act/(external link) — the 30-day notification duty, the SAPS 604 form for a change of responsible person, and inspection rights.
• SME South Africa — https://smesouthafrica.co.za/what-you-need-to-know-about-the-second-hand-goods-act/(external link) — required documents and the motor vehicle register particulars.

Used vehicle sales and the Consumer Protection Act

Secondary sources, all pointing back to CPA s55 and s56:

• Hanekom Attorneys, WeBuyCars consent order — https://www.hanekomattorneys.co.za/post/what-the-webuycars-consent-order-teaches-us-about-consumer-rights-in-south-africa-s-pre-owned-vehicl(external link) — six-month implied warranty, three-month re-repair rule, and the end of voetstoots in CPA sales.
• The Citizen — https://www.citizen.co.za/business/personal-finance/even-old-car-cannot-be-bought-voetstoots-used-car-dealer/(external link) — Consumer Tribunal ruling that voetstoots does not apply to CPA transactions, and CPA s2(10) and s56(4).
• Moonstone — https://www.moonstone.co.za/ruling-confirms-consumers-may-go-straight-to-court-under-the-cpa/(external link) — the December 2025 Western Cape High Court decision requiring a R175,000 refund, and that buyers need not exhaust ombud processes first.
• ChangeCars — https://www.changecars.co.za/blogs/your-rights-when-buying-a-used-car(external link) — the National Consumer Commission case against Western Car Sales, and the Renault v Windsor position on minor defects.

Dispute forums: Motor Industry Ombudsman of South Africa, miosa.co.za(external link). National Consumer Commission, thencc.org.za(external link).

[Official] Department of Justice — Small Claims Courts
https://www.justice.gov.za/scc/scc.htm(external link) Official
Supports: the R30,000 limit, determined in Government Gazette 55038, Government Notice 7717 of 20 July 2026, effective 1 August 2026.

[Official] Department of Justice — media statement, 22 July 2026
https://www.justice.gov.za/m_statements/2026/20260722-SCC-Monetary-Jurisdiction-R30000.html(external link) Official
Supports: that R30,000 replaced the R20,000 limit set in 2019, and that further increases are under consideration.

Magistrates' court civil jurisdiction (district R200,000, regional R200,000 to R400,000) is from a secondary summary. Confirm with an attorney before choosing a forum.

Food businesses

[Official] Regulation R638 of 2018 under the Foodstuffs, Cosmetics and Disinfectants Act 54 of 1972 — General Hygiene Requirements for Food Premises, the Transport of Food and Related Matters. Replaced R962. Available through gov.za(external link) Official .

[Official] Regulation R146 of 2012 — Labelling and Advertising of Foodstuffs. Available through gov.za(external link) Official .

Secondary:

• Food Focus — https://www.foodfocus.co.za/home/whats-hot/Starting-a-new-food-business/How-do-I-get-a-Certificate-of-Acceptability(external link) — the COA process and the Businesses Act licensing position.
• ASC Food Safety — https://ascfoodsafety.com/steps-to-starting-a-food-business-in-south-africa/(external link) — the nine-document list and realistic timelines. This is a commercial training provider, so treat the timelines as a guide and confirm with your municipality.

Your actual authority is your municipal Environmental Health Practitioner. Contact them before relying on any web source.

Business licensing

Businesses Act 71 of 1991. Administered by your local municipality, not by national government. There is no single national list of licensable businesses, because municipalities apply the Act through their own by-laws.

Secondary:

• SME South Africa — https://smesouthafrica.co.za/sme-guides/business-licences-in-south-africa/(external link)
• Yebo Business — https://www.yebobusiness.co.za/business-licenses-required-south-africa(external link)

The only reliable source for your situation is your municipal Business Licensing office.

Credit and financial services

Secondary:

• MJ Kotze Inc, Credit provider registration — https://mjkinc.co.za/finance-credit-law/credit-provider-registration(external link) — that the monetary threshold for NCR registration no longer applies and any credit provider must register.

Official regulators: National Credit Regulator, ncr.org.za(external link). Financial Sector Conduct Authority, fsca.co.za(external link).

Working from home, payments and personal safety

[Official] South African Reserve Bank — banknote security features
The SARB's "look, feel, tilt" method is published on www.resbank.co.za(external link) Official and in the SARB Currency App. The toolkit's description of the raised print, the visual-aid lines, the security thread, the watermark and the colour-changing ink is drawn from SARB material as reported by:

• IOL / The Mercury — https://iol.co.za/mercury/news/2022-11-02-how-to-spot-counterfeit-money-warning-issued-after-fake-r200-notes-were-used-at-a-durban-north-restaurant/(external link)
• The Citizen (local titles) — https://www.citizen.co.za/brakpan-herald/news-headlines/2023/03/13/know-your-money/(external link) and https://www.citizen.co.za/south-coast-herald/news-headlines/local-news/2023/04/12/take-note-of-banknote-security-features/(external link)
  Supports: that counterfeit notes cannot be exchanged and must be reported to SAPS; that the SARB alone may issue currency under section 14 of the SARB Act.

[Official] SABRIC — South African Banking Risk Information Centre
https://www.sabric.co.za(external link) Official
Supports: fraud reporting. The 2024 figures (digital banking fraud incidents up 86%, losses up 74% to R1.888 billion) are from SABRIC's 2024 Annual Crime Statistics as reported by Zapper — https://www.zapper.com/2026/07/28/how-to-protect-your-business-from-payment-fraud/(external link) Official

PayShap limits

• TechCentral — https://techcentral.co.za/payshap-payment-limit-raised-to-r50-000/254663/(external link) — BankservAfrica raised the system limit from R3,000 to R50,000.
• Solmate — https://solmate.co.za/blog/payshap-instant-payments-south-africa/(external link) — that banks set their own lower per-transaction and daily limits, and that payments clear in seconds and can go to a normal account number.
• Netcash — https://netcash.co.za/blog/how-businesses-can-use-payshap-for-payroll-creditor-payments/(external link) — per-bank limit examples. Bank limits change; check your own app.

Fake proof of payment and marketplace scams

• EWN, Gumtree flags fake payment scam — https://www.ewn.co.za/2026/07/10/gumtree-flags-fake-payment-scam-targeting-sellers-on-online-marketplace(external link) — the case of a fake POP with an Uber sent to collect, from an account two days old.
• Cape Argus — https://capeargus.co.za/personal-finance/2026-03-07-the-message-looks-real-it-isnt/(external link) — the SAPS-described pattern of fake proof of purchase, fake ID, and a driver sent to collect; overpayment scams.
• Flip the Market — https://flipthemarket.co.za/side-hustle-payments-and-avoiding-chargebacks-scams-and-proof-of-payment-bullsh-t/(external link) — the "reflected, not pending" rule, the bank-reversal voice note, phishing links.
• Bizcommunity / Gumtree — https://www.bizcommunity.com/Article/196/357/129785.html(external link) — the cheque deposit and cancel scam.

Meeting buyers and test drives

• Tracker South Africa — https://www.tracker.co.za/news/news-room/test-drive-robbery(external link) — licence copy, keys handed over only once seated, geotag removal, not meeting at home, trusting instinct.
• Cars.co.za(external link) — https://www.cars.co.za/motoring-news/sell-your-used-car-to-a-private-buyer/73097/(external link) and https://www.cars.co.za/motoring-news/selling-your-car-in-south-africa/251983/(external link) — public place, bring someone, tell someone, licence check, key-swap warning, no solo test drives.
• MotorHappy — https://www.motorhappy.co.za/motorhappyblog/car-tips/selling-a-car-privately-in-south-africa(external link) — petrol station or police station as meeting places; cash handled inside a bank branch; no keys or documents until payment clears.

Note: South Africa has no formal national "safe exchange zone" programme at police stations. The suggestion to use police station parking is common practice, not an official scheme. Ask your local station.

Home-based business zoning

• Ashersons Attorneys — https://www.ashersons.co.za/articles/home-businesses-is-yours-legal/(external link) — micro-business and home enterprise categories, and when consent or rezoning is needed.
• Yebo Business — https://www.yebobusiness.co.za/how-to-start-business-from-home-south-africa/(external link) — the usual home enterprise conditions, including no visible storage of goods or vehicles, and which activities need consent use.
• FindAnAttorney — https://www.findanattorney.co.za/content_working-from-home-in-sectional-title-schemes(external link) — the quarter-of-floor-area rule of thumb and the enforceability of body corporate conduct rules.
• LookSee (Standard Bank) — https://www.looksee.co.za/looksee/home/knowledge-hub/articles/the-legalities-of-running-a-business-from-home(external link) — checking the title deed and zoning certificate; sectional title consent.
• Leapfrog — https://leapfrog.co.za/news/the-home-business-rulebook-zoning-insurance-and-municipal-compliance/(external link) — household insurance may not cover business equipment or visitors.

Zoning rules are set by each municipality. The only reliable source for your property is your municipal town planning office.

You are the business: UIF, COIDA, courts and continuity

UIF and the self-employed. Unemployment Insurance Contributions Act 2002, section 1 — "employee" means a natural person receiving remuneration for services rendered, excluding an independent contractor. The Tax Faculty applies this directly: https://taxfaculty.ac.za/faq/general_faqs/solution/1170(external link) — a sole proprietor cannot contribute to the UIF because a sole proprietor cannot be an employee who becomes unemployed.

COIDA and working directors. The Act's definition of employee includes a director or member of a body corporate who has entered into a contract of service, in so far as they act within the scope of that employment, and excludes shareholders or silent partners who only receive dividends or profit share. See https://www.eohcb.co.za/post/coida-who-must-register-for-coida(external link) and https://www.mdacc.co.za/do-i-need-to-register-for-workmens-compensation/(external link). That a working director paid a monthly salary must be registered and submit a Return of Earnings even as the only employee is from ClearComply's 2026 guide: https://www.clearcomply.co.za/blog/coida-compensation-fund-south-africa(external link). Sole proprietors and partners are not employees under COIDA: https://labourguide.co.za/coid/compensation-fund-registrations/compensation-fund-registration(external link)

Small Claims Court, who may sue. Small Claims Courts Act 61 of 1984, section 7(1) — only a natural person may institute an action, and a juristic person may become a party only as defendant. Consolidated text: https://www.saflii.org/za/legis/consol_act/scca1984214/(external link). Confirmed by Legal Aid South Africa ( https://legal-aid.co.za/2018/09/26/instituting-action-in-the-small-claims-court-guide/(external link)), Werksmans Attorneys ( https://werksmans.com/a-brief-overview-of-the-small-claims-court-2026-update/(external link)) and the Department of Justice ( https://www.justice.gov.za/scc/scc_info.htm(external link)). A nominated director or officer may appear for a juristic person that is a defendant. The three-year prescription period is from the Werksmans overview.

Death of a sole director and shareholder. Companies Act 71 of 2008 — a person ceases to be a director on death; directors are appointed by shareholders. Administration of Estates Act 66 of 1965, section 13(1) — a deceased estate must be reported to the Master of the High Court within 14 days. South African commentary on the resulting paralysis, the dependence on the MOI, and the Saga Wines matter: Al Baraka Bank legal services ( https://www.albaraka.co.za/blogs/legalease-3-2023/business-owners-beware-your-death-could-result-in-the-closure-of-your-business(external link)), Shandu Attorneys ( https://shanduattorneys.co.za/2019/11/27/business-continuity-risk-death-of-a-companys-sole-shareholder-and-sole-director/(external link)), FindAnAttorney ( https://www.findanattorney.co.za/content_company-law-deceased-estate(external link)) and Iota ( https://www.iota.co.za/news-1/business-continuity-of-sole-shareholder-and-director-dying(external link)), which gives the two-weeks-to-three-months estimate for appointing an executor.

Caution: several widely-read articles on this topic are written for the UK Model Articles or Australia's section 201F. Neither applies in South Africa. The position here depends on your own MOI. Ask an attorney.

Closing as a sole proprietor

Added on 13 October 2026 for the file "Closing as a sole proprietor". That file also relies on entries listed above: the SARS tax calendar, the SARS guide to provisional tax, SARS turnover tax, the Businesses Act, the Second-Hand Goods Act and the SAPS change notice, R638, the Information Regulator, and the UIF and COIDA entries.

The entries below are new. The environment that added them could not reach the government, SARS or law-report websites, so each Act was cited without opening its text, and each entry says so. Confirm the section in the Act before you rely on it.

[Official] Tax Administration Act 28 of 2011
Supports: records must be kept for five years from the date the return they relate to was submitted (section 29). Not opened when this entry was added. Confirm the section in the Act before relying on it.

[Official] Value-Added Tax Act 89 of 1991, sections 8(2) and 24
Supports: a vendor who stops carrying on an enterprise must tell SARS, which then cancels the VAT registration (section 24); goods and assets the vendor still holds when the registration ends are treated as supplied, so VAT can be due on them (section 8(2)). Not opened when this entry was added. Confirm both sections in the Act before relying on them.

[Official] Unemployment Insurance Act 63 of 2001
Supports: employees who become unemployed can claim unemployment benefits from the Unemployment Insurance Fund, and employers must give the Fund information about their employees, including when they leave. Not opened when this entry was added. Confirm in the Act, or with the Department of Employment and Labour, before relying on it.

[Official] Protection of Personal Information Act 4 of 2013, section 14
Supports: personal information may be kept only as long as it is needed, unless a law requires it to be kept longer, and must then be destroyed or deleted. Not opened when this entry was added. Confirm the section in the Act before relying on it.

[Official] Prescription Act 68 of 1969, section 11(d)
Supports: most ordinary debts prescribe after three years. Not opened when this entry was added. Confirm the section in the Act before relying on it.

Colour research and signage materials

Colour psychology. The toolkit deliberately avoids colour-meaning charts. The position is based on:

• Elliot, A. J. and Maier, M. A., "Color Psychology: Effects of Perceiving Color on Psychological Functioning in Humans", Annual Review of Psychology (2014) — no universal meaning for any colour; effects are context-dependent and vary with saturation, brightness, product category and culture.
• Labrecque, L. I. and Milne, G. R., "Exciting Red and Competent Blue: The Importance of Color in Marketing", Journal of the Academy of Marketing Science (2012) — consistency between brand colour and perceived brand personality predicts preference better than the colour itself.
• The frequently quoted claim that 62 to 90% of a snap product judgment comes from colour traces to a 2006 literature review by Satyendra Singh, not to a controlled buying experiment. The toolkit does not use it.

Summaries consulted: https://www.deepmarketing.it/en/blog/color-science-marketing-evidence-2026(external link) and https://howbrandsarebuilt.com/branding-color-psychology/(external link). The underlying papers were not read in full; if a decision turns on this, read Elliot and Maier directly.

Signage vinyl and South African UV.

• Sytech Supplies (South Africa) — https://www.sytech.co.za/2025/10/14/understanding-common-vinyl-failures-in-south-africas-climate-and-how-to-prevent-them/(external link) — that South Africa sits in a Zone 3 UV climate; that vertical vinyl lasting up to ten years in Europe can fade in three years locally; that horizontal installations can lose 50 to 70% of expected lifespan. This is a supplier's blog, not an independent test. Treat the figures as an order of magnitude.
• Cast versus calendered lifespans (cast roughly 5 to 10 years outdoors, calendered roughly 1 to 5) are consistent across several independent trade sources, including https://www.craftsmenind.com/blog/fleet-graphics-lifespan(external link) and https://swiftsignquote.com/blog/cast-vs-calendered-vinyl(external link). Local conditions and installation quality move these figures substantially.

Get your own sign maker to confirm what they are quoting before you order.

Branding tools referenced

• WebAIM contrast checker — https://webaim.org/resources/contrastchecker/(external link) — used to verify text and background colour pairs against WCAG AA. The toolkit tells readers to do this themselves because language models cannot reliably compute contrast ratios.
• Google Fonts — https://fonts.google.com(external link) — fonts licensed under the SIL Open Font Licence, which permits commercial use. Check the licence page of any font before use.
• Inkscape — https://inkscape.org(external link) — free vector editor. The toolkit's recommended tool for producing the final logo file.
• CIPC trade mark search — via the CIPC eServices portal at www.cipc.co.za(external link) Official . The toolkit tells readers to search this themselves before committing to a name.

The position that AI-generated images may be difficult to own or register as a trade mark is unsettled law and is presented in the toolkit as a risk to manage, not a rule.

Where to go when this toolkit is not enough

Table: Where to go when this toolkit is not enough. Scroll sideways to see all of it.

Question	Who to ask
Tax on my specific numbers	A SARS-registered tax practitioner. Verify their registration on eFiling.
Whether my business needs a licence	Your municipal Business Licensing office
Food premises	Your municipal Environmental Health Practitioner
A contract worth more than a month of profit	An attorney
Vehicle registration specifics	Your registering authority, in person
Second-hand goods dealer registration	The Designated Police Officer at your local SAPS station
A consumer complaint against you	The relevant ombud, before it reaches a tribunal

One hour of professional advice costs less than one penalty. Budget for it.