Tax Valuation | SARS Compliance & Capital Gains Tax Planning

Whether you’re planning a restructure, selling an asset, or dealing with SARS, understanding the tax implications of a transaction begins with an accurate, independent tax valuation. At Alpha Valuations, we provide tax-focused business and asset valuations aligned with SARS guidance, IFRS, and the Income Tax Act.

We help business owners, legal professionals, and tax advisors determine fair market value for tax reporting, dispute resolution, and proactive structuring. Our reports are built to withstand audit scrutiny and clearly explain how value is determined, giving you confidence in high-stakes decisions.

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When Do You Need a Tax Valuation?

Taxation valuations are often needed in transactions, transfers, or compliance events, including:

Asset disposals or restructures that trigger Capital Gains Tax
Section 42–47 roll-over relief assessments
Valuations for connected party transactions
SARS disputes or audit support
Determining base cost for pre-valuation date assets (October 2001)
Estate duty or donations tax calculations

We tailor our valuations to suit the tax context, clearly stating assumptions and using methods accepted by both SARS and professional valuation bodies.

What Do We Value for Tax Purposes?

We provide tax valuations for a wide range of assets and scenarios:

Business interests and shareholdings

Tangible assets such as plant, equipment, or vehicles

Intellectual property and intangible assets

Group restructures or share buybacks

Fixed property or immovable assets

SARB, LEGAL AND STATUTORY VALUATIONS

This service is aimed at clients who need the opinion of an expert valuer for statutory, regulatory, or legal purposes or for arriving at negotiated settlements of disputes.

Our SARB, Legal and Statutory Valuations experience includes:

Expert Witness Services
Intellectual Property Valuations
Divorce Proceedings
Exchange Control Approvals
Companies Act Section 38 Requirements
Taxation Valuations

To find out more about our these services, get in touch.

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Frequently Asked Questions

What is a tax valuation?

A taxation valuation determines the fair market value of assets for tax reporting or compliance purposes. It ensures transactions comply with SARS, reduce risk, and are audit-ready.

When is a tax valuation required in South Africa?

Tax valuations are often required during asset disposals, restructures, connected party transactions, or when applying for roll-over relief under sections 42–47 of the Income Tax Act.

How does SARS assess valuation disputes?

SARS examines whether valuations reflect fair market value and follow accepted methodologies. Independent reports with documented assumptions are critical for defending against SARS challenges.

How do I prepare for a SARS valuation audit?

Work with a qualified tax valuation expert, gather supporting documents (financials, sale agreements, asset details), and ensure the valuation method is defensible and SARS-aligned.