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Frequently Asked Questions

The link below will take you to a useful document published by the OECD with answers to many of these FAQ’s

All cross border, related party transactions are to be taken into account when determining whether or not this filing threshold has been reached, including:

  • Sales to offshore related parties;
  • Purchases from offshore related parties;
  • Service fees in relation to services rendered to, or received from, offshore related parties;
  • Royalty payments received by, or paid to, offshore related parties;
  • Dividends paid to or received from offshore related parties;
  • Capital balances of loan to or from offshore related parties.

If you are unsure whether or not you have a filing obligation in South Africa, contact us to assist you.

Transfer pricing is a principal of accounting that refers to the fee or price that one division in a multinational entity charges out to another division in the same entity for any services and goods that have been provided.

Other for FAQ section:

SARS has published answers to a list of frequently asked questions relating to Transfer Pricing – refer to the link below:’s.aspx?pageid=C18C