This list represents all the source codes issued by SARS as at July 2010.

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PROFIT LOSS DESCRIPTION

 

01 AGRICULTURE, FORESTRY AND FISHING
0102 0103 Pig farming
0104 0105 Livestock farming
0106 0107 Crop farming
0108 0109 Production of milk
0110 0111 Bee keeper
0112 0113 Mixed farming (no more than 50% in any of other)
0114 0115 Poultry farming
0116 0117 Ostrich farming
0118 0119 Breeding of non-food producing animals (excluding horse breeder)
0120 0121 Horse breeder
0122 0123 Agricultural services (excluding veterinary services – see 2956)
0124 0125 Vegetable farming
0126 0127 Wine farming
0128 0129 Fruit farming
0130 0131 Flower and seed growers
0132 0133 Forestry and logging (plantations)
0134 0135 Sugar farming
0136 0137 Fish breeder
0138 0139 Tobacco farming
0140 0141 Wool farming
0142 0143 Game farming
0192 0193 Any foreign farming operations
0198 0199 Other not specified
02 MINING AND QUARRYING
0202 0203 Coal
0204 0205 Crude petroleum and natural gas production
0206 0207 Iron ore
0208 0209 Chrome
0210 0211 Copper
0212 0213 Manganese
0214 0215 Platinum
0216 0217 Gold and uranium
0218 0219 Exploitation of metal ore mining
0220 0221 Diamond mining
0222 0223 Stone quarrying, clay and sand-pits
0224 0225 Exploitation of mineral mining for chemical and fertilizer
0226 0227 Asbestos
0298 0299 Other not specified
03 FOOD, DRINK AND TOBACCO
0302 0303 Slaughtering, preparing and preserving meat
0304 0305 Dairy products (except processing of milk for retail sale – see 2204)
0306 0307 Canning and preserving of fruits and vegetables
0308 0309 Canning, preserving and processing of fish and related products
0310 0311 Vegetable and animal oils and fats
0312 0313 Grain mill products
0314 0315 Bakery products
0316 0317 Sugar factories and refineries
0318 0319 Cocoa, chocolate and sugar confectionery
0320 0321 Prepared animal feeds
0322 0323 Brewing and malting
0324 0325 Soft drinks
0326 0327 Spirit distilling and compounding
0328 0329 Wine (including blending)
0330 0331 Tobacco products
0398 0399 Other not specified
04 TEXTILES
0402 0403 Spinning, weaving and finishing of textiles
0404 0405 Made-up textile goods (except clothing)
0406 0407 Hosiery and other knitted goods
0408 0409 Carpets and rugs
0410 0411 Rope, twine, net and related products
0498 0499 Other not specified
05 CLOTHING AND FOOTWEAR
0502 0503 Men's and boy's clothing
0504 0505 Women's and girl's clothing
0506 0507 Tailoring
0508 0509 Furriers
0510 0511 Millinery
0512 0513 Footwear
0598 0599 Other not specified
06 LEATHER, LEATHER GOODS AND FUR (EXCLUDING FOOTWEAR AND CLOTHING)
0602 0603 Leather, fur (tanning and dressing) and fellmongery
0604 0605 Travel goods (including goods of plastic and imitation leather)
0606 0607 Handbags (including handbags of plastic and imitation leather)
0608 0609 Other leather goods (including imitation leather)
0698 0699 Other not specified
07 WOOD, WOOD PRODUCTS AND FURNITURE
0702 0703 Sawmills and other wood mills
0704 0705 Wood and cane containers
0706 0707 Home furniture (except primarily of metal)
0708 0709 Office furniture (except primarily of metal))
0710 0711 Other miscellaneous wood and cork manufacturing
0798 0799 Other not specified
08 PAPER,PRINTING AND PUBLISHING
0802 0803 Pulp, paper and cardboard
0804 0805 Packaging products of paper, board and associated materials
0806 0807 Manufactured stationery
0808 0809 Manufacture of paper and board not elsewhere specified
0810 0811 Printing and publishing of newspapers
0812 0813 Printing and publishing of periodicals
0814 0815 Publishing of books
0816 0817 Prints and reproductions
0818 0819 Bookbinding
0898 0899 Other not specified
09 CHEMICALS AND CHEMICAL, RUBBER AND PLASTIC PRODUCTS
0902 0903 Industrial chemicals (except fertilizers)
0904 0905 Fertilizers
0906 0907 Pesticides
0908 0909 Synthetic resins and plastic materials
0910 0911 Paint
0912 0913 Medicinal and pharmaceutical preparations
0914 0915 Soap and detergents
0916 0917 Perfumes, cosmetics and other toilet preparations
0918 0919 Tyres and tubes (including retreating)
0920 0921 Other rubber products (including synthetic rubber)
0922 0923 Plastic products not elsewhere specified
0998 0999 Other not specified
10 COAL AND PETROLEUM PRODUCTS
1002 1003 Manufactured fuel
1004 1005 Mineral oil refining
1006 1007 Lubricating oils and greases
1098 1099 Other not specified
11 BRICKS, CERAMIC, GLASS, CEMENT AND SIMILAR PRODUCTS
1102 1103 Ceramics
1104 1105 Glass and glass products
1106 1107 Bricks, tiles and refractory goods
1108 1109 Cement
1110 1111 Abrasives and building materials
1198 1199 Other not specified
12 METAL
1202 1203 Iron and steel
1204 1205 Steel tubes
1206 1207 Iron castings, etc
1208 1209 Aluminium and aluminium alloys
1210 1211 Copper, brass and other copper alloys
1212 1213 Precious metals
1298 1299 Other not specified
13 METAL PRODUCTS (EXCEPT MACHINERY AND EQUIPMENT)
1302 1303 Cutlery, hand tools and general hardware
1304 1305 Furniture and fixtures primarily of metal
1306 1307 Building hardware
1308 1309 Prefabricated steel buildings
1310 1311 Boiler manufacture
1312 1313 Sheet metal products
1314 1315 Bolts, nuts, screws, rivets, etc. insulated wires and cables – see 1440
1316 1317 Cables, wire, wire products and gates
1318 1319 Tinware
1320 1321 Electroplating, galvanising, enamelling, etc
1322 1323 Engineering workshops (excluding special auto engineering workshops primarily for the motor trade - see 1510)
1398 1399 Other not specified
14 MACHINERY AND RELATED ITEMS
1402 1403 Pumps, valves and compressors
1404 1405 Industrial engines
1406 1407 Agricultural machinery (except tractors - see 1506)
1408 1409 Metal and woodworking machinery
1410 1411 Textile machinery and accessories
1412 1413 Construction and earth moving equipment
1414 1415 Mechanical handling equipment
1416 1417 Computers and office, calculating and accounting machinery
1418 1419 Refrigerators, washing machines, stoves and ovens
1420 1421 Other electric appliances primarily for domestic use
1422 1423 Air conditioning and ventilation machinery
1424 1425 Other specialised machinery and parts for specific industries
1426 1427 Other machinery and machine spares for general purposes
1428 1429 Electrical machinery and apparatus for generation and control (including electric motors)
1430 1431 Radio and electronic components
1432 1433 Gramophone records and tape recordings
1434 1435 Other broadcast receiving and sound reproducing equipment
1436 1437 Telegraph, telephone and signaling apparatus and equipment
1438 1439 Electronic computers
1440 1441 Insulated wires and cables
1442 1443 Batteries
1444 1445 Electric bulbs and fluorescent tubes
1446 1447 Other electrical and electronic goods
1498 1499 Other not specified
15 VEHICLE, PARTS AND ACCESSORIES
1502 1503 Motor vehicles
1504 1505 Caravans, trailers and vehicle bodies
1506 1507 Tractors
1508 1509 Motor vehicles parts and accessories (excluding tyres and tubes, glass and electrical equipment)
1510 1511 Specialised automotive engineering workshops working primarily for the motor trade
1598 1599 Other not specified
16 TRANSPORT EQUIPMENT (EXCEPT VEHICLES, PARTS AND ACCESSORIES)
1602 1603 Ship and boat building and repairs
1604 1605 Locomotives
1606 1607 Railway carriages and wagons
1608 1609 Motor cycles, pedal cycles and relevant parts
1610 1611 Aircraft manufacture and repair
1698 1699 Other not specified
17 SCIENTIFIC, OPTICAL AND SIMILAR EQUIPMENT
1702 1703 Scientific, laboratory and industrial instruments and systems
1704 1705 Orthopaedic appliances and supplies
1706 1707 Surgical, medical and dental instruments and appliances
1708 1709 Photographic, optical and document copying equipment
1710 1711 Watches and clocks
1798 1799 Other not specified
18 OTHER MANUFACTURING INDUSTRIES
1802 1803 Jewellery and related articles
1804 1805 Musical instruments
1806 1807 Sporting and athletic equipment
1808 1809 Toys and games
1810 1811 Brushes and brooms
1812 1813 Miscellaneous stationers goods (e.g. crayons, pens and pencils)
1814 1815 Signs and advertising displays
1816 1817 Other miscellaneous manufacturing industries (including number plates, lamps, paper patterns, etc.)
1898 1899 Other not specified
19 ELECTRICITY, GAS AND WATER
1902 1903 Electricity generation and distribution
1904 1905 Gas manufacture and distribution
1906 1907 Water collection, purification and distribution
1998 1999 Other not specified
20 CONSTRUCTION
2002 2003 Home buildings engaged in family housing
2004 2005 Other building construction by general contractors
2006 2007 Painters and decorators
2008 2009 Plumbers
2010 2011 Electrical contractors
2012 2013 Joiners and carpenters
2014 2015 Shop fittings
2016 2017 Roofing-contracters
2018 2019 Plastering contractors
2020 2021 Glazing contractors
2022 2023 Demolition contractors
2024 2025 Heating and ventilating
2026 2027 Asphalt and tar spraying contractors
2028 2029 Plant hiring with operators (see 2570)
2030 2031 Flooring contractors
2032 2033 Insulating specialists
2034 2035 Suspended ceiling specialists
2036 2037 Wall and floor tiling specialists
2038 2039 Civil engineering contractors
2040 2041 Swimming pool and similar contractors
2042 2043 Paving
2098 2099 Other not specified
21 WHOLESALE TRADE
2102 2103 Fresh meat
2104 2105 Fresh fruit and vegetables
2106 2107 Dairy products
2108 2109 Bakery products
2110 2111 Alcoholic drink (including bottling but excluding blending)
2112 2113 Other food and drink
2114 2115 Tobacco
2116 2117 Agricultural and pastoral products (including livestock)
2118 2119 Textiles, rugs and carpets
2120 2121 Clothing
2122 2123 Footwear
2124 2125 Furniture and household requisites
2126 2127 Electrical goods (including household appliances)
2128 2129 Books
2130 2131 Stationery
2132 2133 Office and shop equipment
2134 2135 Jewellery
2136 2137 Industrial and heavy chemicals
2138 2139 Pharmaceuticals
2140 2141 Toiletries
2142 2143 Construction and building materials
2144 2145 Petroleum products
2146 2147 Mining, industrial and agricultural machinery and equipment
2148 2149 Computers (including leasing and repairs)
2150 2151 General wholesalers
2152 2153 Motor vehicles and accessories
2154 2155 Scrap and waste merchants (including collection and distribution)
2198 2199 Other not specified
22 RETAILTRADE (INCLUDING MAIL ORDER)
2202 2203 Butchers
2204 2205 Dairies and dairy products
2206 2207 Greengrocers and fruitier
2208 2209 Fishmongers
2210 2211 Bakers and confectioners (solely for sale on the premises)
2212 2213 Grocers
2214 2215 Bottle stores
2216 2217 Men's outfitters
2218 2219 Ladies' outfitters
2220 2221 General outfitters
2222 2223 Household textiles
2224 2225 Shoe stores
2226 2227 Domestic furniture and household appliances
2228 2229 Antique dealers, second-hand furniture shops, art dealers, picture framers, etc.
2230 2231 Book stores and stationers
2232 2233 Jewellery, watch and clock retailers and repairers
2234 2235 Chemists
2236 2237 Photographic shops
2238 2239 Building material and hardware merchants
2240 2241 Bicycle dealers
2242 2243 Fuel and coal merchants (excluding petrol filling stations)
2244 2245 Garages, filling stations and workshops
2246 2247 Used motor vehicles
2248 2249 Caravans and trailers
2250 2251 Motor cycle dealers
2252 2253 Spares and accessories dealers
2254 2255 Motor scrap-yards
2256 2257 Retail tyre dealers
2258 2259 Sport and recreational equipment
2260 2261 Department stores and general dealers
2262 2263 Florists and garden shops (except growers - see 0130)
2264 2265 Pet and pet food shops
2266 2267 Dealers in radio, TV and electrical goods (excluding radio and TV rental)
2268 2269 Radio and TV shops
2270 2271 Dealers in miscellaneous goods
2298 2299 Other not specified
23 CATERING AND ACCOMMODATION
2302 2303 Bars and beer gardens
2304 2305 Restaurants or tea-rooms selling food for consumption mainly on the premises
2306 2307 Caterers
2308 2309 Fish and chips shops, sandwich and snack bars and other establishments
2310 2311 Registered hotels and motels
2312 2313 Boarding Houses
2314 2315 Caravan parks
2316 2317 Other accommodation, e.g. furnished fiats (holiday), rooms without meals, caravans and mobile homes
2398 2399 Other not specified
24 TRANSPORT, STORAGE AND COMMUNICATION
2402 2403 Railway transport and services
2404 2405 Renting of trucks, cars, trailers and containers (except caravans - see 2316)
2406 2407 Taxi’s
2408 2409 Renting of trucks, cars, etc.
2410 2411 Road haulage
2412 2413 Sea transport and supporting services
2414 2415 Air transport and supporting services
2416 2417 Renting of aircraft
2418 2419 Shipping, clearing and forwarding agents
2420 2421 Travel agents
2422 2423 Operation of car parks and toll roads
2424 2425 Storage and warehousing
2426 2427 Postal services and telecommunications
2428 2429 Renting of boats
2498 2499 Other not specified
25 FINANCING, INSURANCE, REAL ESTATE AND BUSINESS SERVICES
2502 2503 Discount houses
2504 2505 Commercial banks
2506 2507 Building societies
2508 2509 Merchant banks
2510 2511 Hire-purchase, savings and general banks
2512 2513 Land and Agricultural Bank of South Africa
2514 2515 Stockbrokers
2516 2517 Unit trust schemes
2518 2519 Other financial institutions (including buying associations)
2520 2521 Financial services
2522 2523 Short-term insurance
2524 2525 Registered pension/provident funds
2526 2527 Medical benefit/aid societies
2528 2529 Insurance brokers and other insurance services (including insuranceagents on commission basis)
2530 2531 Property letting: business premises
2532 2533 Property letting: residential accommodation
2534 2535 Township developers
2536 2537 Estate agents
2538 2539 Rent collectors, appraisers and valuers
2540 2541 Attorneys, notaries and conveyances
2542 2543 Advocates
2544 2545 Registered accountants and auditors
2546 2547 Cost and management accountants
2548 2549 Bookkeeping services
2550 2551 Programming and data processing services
2552 2553 Consulting engineers
2554 2555 Constructional engineers
2556 2557 Architects
2558 2559 Quantity surveyors
2560 2561 Land surveyors
2562 2563 Geological and prospecting services
2564 2565 Tracers and draughtsmen
2566 2567 Advertising and market research services
2568 2569 Security services
2570 2571 Renting or leasing of machinery and equipment without operators(excluding computers)
2598 2599 Other not specified
26 LONG TERM INSURERS
2602 2603 Individual policy holders' fund
2604 2605 Corporate fund
2606 2607 Company policy holders' fund
2608 2609 Untaxed policy holders' fund
2698 2699 Other not specified
27 EDUCATIONAL SERVICES
2702 2703 Pre-primary schools and cr6ches
2704 2705 Primary schools
2706 2707 Secondary schools
2708 2709 Schools for special education
2710 2711 Technical colleges and technicons
2712 2713 Teachers training colleges
2714 2715 Universities
2716 2717 Correspondence and private colleges
2718 2719 Other educational services (including driving schools, ballet and musicteachers)
2798 2799 Other not specified
28 RESEARCH AND SCIENTIFIC INSTITUTES
2802 2803 General, e.g. CSIR
2804 2805 Agricultural and livestock
2806 2807 Medical and veterinary
2808 2809 Industrial
2898 2899 Other not specified
29 MEDICAL, DENTAL, OTHER HEALTH AND VETERINARY SERVICES
2902 2903 Pediatrician
2904 2905 General practitioner
2906 2907 Dentist
2908 2909 Orthopaedic surgeon
2910 2911 Dental technician
2912 2913 Plastic surgeon
2914 2915 Optometrists (including optical dispensers)
2916 2917 Urologist
2918 2919 Other supplementary health services or pare-medical personnel
2920 2921 Podiatrist
2922 2923 Nursing services
2924 2925 Homeopath
2926 2927 Radiographer
2928 2929 Physiotherapist
2930 2931 Psychiatrist
2932 2933 Radiologist
2934 2935 Chiropractor
2936 2937 Gynaecologist
2938 2939 Midwife
2940 2941 General hospitals
2942 2943 Pathologist
2944 2945 Maternity homes
2946 2947 Psychiatric hospitals
2948 2949 Other hospitals
2950 2951 Optician
2952 2953 Veterinarian
2954 2955 Eye surgeon
2956 2957 Veterinary services (including kennels)
2958 2959 Orthodontist
2960 2961 Prosthetics
2998 2999 Other not specified
30 SOCIALAND RELATED COMMUNITY SERVICES (EXEMPT ORGANISATION(S))
3001   SECTION 10(1)(cA)(i)
3011   SECTION 10(1)(t)
3014   SECTION 10(1 xc,)c(ii)
3015   SECTION 10(1)(cM)
3016   SECTION 10(1)(d)(iii) (valid from 2003)
3017   SECTION 10(1)(d)(iv) (valid from 2003)
3018   SECTION 10(1)(e)(i) (valid from 2003)
3019   SECTION 10(1)(e)(ii) (valid from 2003)
3020   SECTION 10(1)(e)(iii) (valid from 2003)
3021   SECTION 10(1)(cN) (valid from 2003)
3022   Profit from trading activities (taxable) (valid from 2007)
3023   Loss form trading activities (taxable) (valid from 2007)
31 RECREATIONAL AND CULTURAL SERVICES
3102 3103 Motion picture production
3104 3105 Motion picture distribution and projection
3106 3107 Radio and television broadcasting
3108 3109 Theatrical productions and entertainment services
3110 3111 Authors, composers of music and independent artists
3112 3113 Libraries, museums, botanical/zoological gardens & other cultural services
3114 3115 Professional sports promotion
3116 3117 Turf clubs (horse racing)
3118 3119 Dancing studios
3120 3121 Sport and games clubs
3122 3123 Roller skating rinks
3124 3125 Putt-putt course
3126 3127 Amusement parks
3198 3199 Other not specified
32 PERSONAL AND HOUSEHOLD SERVICES
3202 3203 Laundries, laundry services and cleaning and dyeing plants
3204 3205 Hairdressing saloons
3206 3207 Photographic studios (including commercial photography)
3208 3209 Undertakers and crematoriums
3210 3211 Gardening services
3212 3213 Personal services e.g. massage parlours, weigh control studios, etc.
3298 3299 Other not specified
33 SPECIALISED REPAIR SERVICES
3302 3303 Typewriters and other office equipment
3304 3305 Agricultural machinery and Implements and farm tractors
3306 3307 Footwear and other leather goods
3308 3309 Servicing and Installation of electrical and non-electrical householdand personal appliances
3310 3311 Other specialised automotive repair services (including towingand vehicle washing and cleaning)
3312 3313 Panel beaters and spray-painters
3398 3399 Other not specified
34 AGENCIES AND OTHER SERVICES
3402 3403 Auctioneers
3404 3405 Market agents
3406 3407 Representatives of manufacturing and trading establishments on commission basis
3408 3409 Import/export agents
3410 3411 Hide and skin brokers
3412 3413 Wool and mohair brokers
3414 3415 Sanitation, garbage and sewage disposal
3416 3417 Cleaning (buildings), exterminating, fumigating, disinfecting and other services
3418 3419 Agricultural control boards
3420 3421 Bookmakers and betting
3498 3499 Other not specified
35 EMPLOYMENT (SALARY)
Gross Income (Main Income Source Codes)
3501   Agriculture, forestry and fishing
3502   Mining and stone quarrying works
3503   Food, drink and tobacco
3504   Textile
3505   Clothing and footwear
3506   Leather, leather goods and fur (excluding footwear and clothing)
3507   Wood, wood products and furniture
3508   Paper, printing and publishing
3509   Chemicals and chemical, rubber and plastic products
3510   Coaland petroleum products
3511   Bricks, ceramics, glass, cement and similar products
3512   Metal
3513   Metal products (except machinery and equipment)
3514   Machinery and related items
3515   Vehicle, parts and accessories
3516   Transport equipment (except vehicle, parts and accessories)
3517   Scientific, optical and similar equipment
3518   Other manufacturing industries
3519   Electricity, gas and water
3520   Construction
3521   Wholesale trade
3522   Retail trade
3523   Catering and accommodation
3524   Transport, storage and communication
3525   Financing, insurance, real estate and business services
3526   Public administration
3527   Educational services
3528   Research and scientific institutes
3529   Medical, dental, other health and veterinary services
3530   Social and related community services
3531   Recreational and cultural services
3532   Personal and household services
3533   Specialised repair services
3534   Agencies and other services
3535   Members of CC/Director of a company
IDENTIFIED TRADE SOURCE CODES
4280 4281 Sporting
4282 4283 Collectables
4284 4285 Animal showing
4286 4287 Gambling
2428 2429 Renting of boats
4210 4211 Local Rental
2408 2409 Renting of trucks / cars / etc.
3110 3111 Author / composer / artist
2416 2417 Renting of aircraft
LUMPSUM BENEFIT SOURCE CODES
3915   Retirement fund lump sum benefit (effective 01/10/2007)
3920   Retirement fund lump sum withdrawal benefit (effective 01/03/2009)
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