Employment and business receipts
The directory separates salary, bonuses, directors’ fees, commissions, stock-option gains, pensions, retirement and retrenchment benefits. Business income includes freelance and gig work. Government grants and virtual-currency receipts have distinct guidance; a business accepting digital tokens remains subject to normal income-tax rules.
Property, investment and other income
Separate pages explain rental income, dividends, interest, disposal gains, annuities, maintenance payments, estate or trust income, royalties and SRS withdrawals. The directory states that betting and lottery winnings are not taxable. A category’s inclusion in this list does not mean every receipt in that category is taxable; read its detailed treatment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗