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Business Code Table

List of business source codes

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01 - AGRICULTURE, FORESTRY AND FISHING	Profit	Loss
Pig farming	0102	0103
Livestock farming	0104	0105
Crop farming	0106	0107
Production of milk	0108	0109
Bee keeper	0110	0111
Mixed farming (no more than 50% in any of other)	0112	0113
Poultry farming	0114	0115
Ostrich farming	0116	0117
Breeding of non-food producing animals (excluding horse breeder)	0118	0119
Horse breeder	0120	0121
Agricultural services (excluding veterinary services - see 2956)	0122	0123
Vegetable farming	0124	0125
Wine farming	0126	0127
Fruit farming	0128	0129
Flower and seed growers	0130	0131
Forestry and logging (plantations)	0132	0133
Sugar farming	0134	0135
Fish breeder	0136	0137
Tobacco farming	0138	0139
Wool farming	0140	0141
Game farming	0142	0143
Any foreign farming operations	0192	0193

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02 - MINING AND QUARRYING	Profit	Loss
Coal	0202	0203
Crude petroleum and natural gas production	0204	0205
Iron ore	0206	0207
Chrome	0208	0209
Copper	0210	0211
Manganese	0212	0213
Platinum	0214	0215
Gold and uranium	0216	0217
Exploitation of metal ore mining	0218	0219
Diamond mining	0220	0221
Stone quarrying, clay and sand-pits	0222	0223
Exploitation of mineral mining for chemical and fertilizer	0224	0225
Asbestos	0226	0227
Other not specified	0298	0299

03 - FOOD, DRINK AND TOBACCO	Profit	Loss
Slaughtering, preparing and preserving meat	0302	0303
Dairy products (except processing of milk for retail sale - see 2204)	0304	0305
Canning and preserving of fruits and vegetables	0306	0307
Canning, preserving and processing of fish and related products	0308	0309
Vegetable and animal oils and fats	0310	0311
Grain mill products	0312	0313
Bakery products	0314	0315
Sugar factories and refineries	0316	0317
Cocoa, chocolate and sugar confectionery	0318	0319
Prepared animal feeds	0320	0321
Brewing and malting	0322	0323
Soft drinks	0324	0325
Spirit distilling and compounding	0326	0327
Wine (including blending)	0328	0329
Tobacco products	0330	0331
Other not specified	0398	0399

04 - TEXTILES	Profit	Loss
Spinning, weaving and finishing of textiles	0402	0403
Made-up textile goods (except clothing)	0404	0405
Hosiery and other knitted goods	0406	0407
Carpets and rugs	0408	0409
Rope, twine, net and related products	0410	0411
Other not specified	0498	0499

05 - CLOTHING AND FOOTWEAR	Profit	Loss
Men`s and boy`s clothing	0502	0503
Women`s and girl`s clothing	0504	0505
Tailoring	0506	0507
Furriers	0508	0509
Millinery	0510	0511
Footwear	0512	0513
Other not specified	0598	0599

06 - LEATHER, LEATHER GOODS AND FUR (EXCLUDING FOOTWEAR AND CLOTHING)	Profit	Loss
Leather, fur (tanning and dressing) and fellmongery	0602	0603
Travel goods (including goods of plastic and imitation leather)	0604	0605
Handbags (including handbags of plastic and imitation leather)	0606	0607
Other leather goods (including imitation leather)	0608	0609
Other not specified	0698	0699

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Business Code Table

List of business source codes

07 - WOOD, WOOD PRODUCTS AND FURNITURE	Profit	Loss
Sawmills and other wood mills	0702	0703
Wood and cane containers	0704	0705
Home furniture (except primarily of metal)	0706	0707
Office furniture (except primarily of metal))	0708	0709
Other miscellaneous wood and cork manufacturing	0710	0711
Other not specified	0798	0799

08 - PAPER, PRINTING AND PUBLISHING	Profit	Loss
Pulp, paper and cardboard	0802	0803
Packaging products of paper, board and associated materials	0804	0805
Manufactured stationery	0806	0807
Manufacture of paper and board not elsewhere specified	0808	0809
Printing and publishing of newspapers	0810	0811
Printing and publishing of periodicals	0812	0813
Publishing of books	0814	0815
Prints and reproductions	0816	0817
Bookbinding	0818	0819
Other not specified	0898	0899

09 - CHEMICALS AND CHEMICAL, RUBBER AND PLASTIC PRODUCTS	Profit	Loss
Industrial chemicals (except fertilizers)	0902	0903
Fertilizers	0904	0905
Pesticides	0906	0907
Synthetic resins and plastic materials	0908	0909
Paint	0910	0911
Medicinal and pharmaceutical preparations	0912	0913
Soap and detergents	0914	0915
Perfumes, cosmetics and other toilet preparations	0916	0917
Tyres and tubes (including retreating)	0918	0919
Other rubber products (including synthetic rubber)	0920	0921
Plastic products not elsewhere specified	0922	0923
Other not specified	0998	0999

10 - COAL AND PETROLEUM PRODUCTS	Profit	Loss
Manufactured fuel	1002	1003
Mineral oil refining	1004	1005
Lubricating oils and greases	1006	1007
Other not specified	1098	1099

11 - BRICKS, CERAMIC, GLASS, CEMENT AND SIMILAR PRODUCTS	Profit	Loss
Ceramics	1102	1103
Glass and glass products	1104	1105
Bricks, tiles and refractory goods	1106	1107
Cement	1108	1109
Abrasives and building materials	1110	1111
Other not specified	1198	1199

12 - METAL	Profit	Loss
Iron and steel	1202	1203
Steel tubes	1204	1205
Iron castings, etc	1206	1207
Aluminium and aluminium alloys	1208	1209
Copper, brass and other copper alloys	1210	1211
Precious metals	1212	1213
Other not specified	1298	1299

13 - METAL PRODUCTS (EXCEPT MACHINERY AND EQUIPMENT)	Profit	Loss
Cutlery, hand tools and general hardware	1302	1303
Furniture and fixtures primarily of metal	1304	1305
Building hardware	1306	1307
Prefabricated steel buildings	1308	1309
Boiler manufacture	1310	1311
Sheet metal products	1312	1313
Bolts, nuts, screws, rivets, etc. insulated wires and cables - see 1440	1314	1315
Cables, wire, wire products and gates	1316	1317
Tinware	1318	1319
Electroplating, galvanising, enamelling, etc	1320	1321
Engineering workshops (excluding special auto engineering workshops primarily for the motor trade - see 1510)	1322	1323
Other not specified	1398	1399

14 - MACHINERY AND RELATED ITEMS	Profit	Loss
Pumps, valves and compressors	1402	1403
Industrial engines	1404	1405
Agricultural machinery (except tractors - see 1506)	1406	1407
Metal and woodworking machinery	1408	1409
Textile machinery and accessories	1410	1411
Construction and earth moving equipment	1412	1413
Mechanical handling equipment	1414	1415
Computers and office, calculating and accounting machinery	1416	1417
Refrigerators, washing machines, stoves and ovens	1418	1419
Other electric appliances primarily for domestic use	1420	1421
Air conditioning and ventilation machinery	1422	1423
Other specialised machinery and parts for specific industries	1424	1425
Other machinery and machine spares for general purposes	1426	1427
Electrical machinery and apparatus for generation and control (including electric motors)	1428	1429
Radio and electronic components	1430	1431
Gramophone records and tape recordings	1432	1433
Other broadcast receiving and sound reproducing equipment	1434	1435
Telegraph, telephone and signaling apparatus and equipment	1436	1437
Electronic computers	1438	1439
Insulated wires and cables	1440	1441
Batteries	1442	1443
Electric bulbs and fluorescent tubes	1444	1445
Other electrical and electronic goods	1446	1447
Other not specified	1498	1499

15 - VEHICLE, PARTS AND ACCESSORIES	Profit	Loss
Motor vehicles	1502	1503
Caravans, trailers and vehicle bodies	1504	1505
Tractors	1506	1507
Motor vehicles parts and accessories (excluding tyres and tubes, glass and electrical equipment)	1508	1509
Specialised automotive engineering workshops working primarily for the motor trade	1510	1511
Other not specified	1598	1599

16 - TRANSPORT EQUIPMENT (EXCEPT VEHICLES, PARTS AND ACCESSORIES)	Profit	Loss
Ship and boat building and repairs	1602	1603
Locomotives	1604	1605
Railway carriages and wagons	1606	1607
Motor cycles, pedal cycles and relevant parts	1608	1609
Aircraft manufacture and repair	1610	1611
Other not specified	1698	1699

17 - SCIENTIFIC, OPTICAL AND SIMILAR EQUIPMENT	Profit	Loss
Scientific, laboratory and industrial instruments and systems	1702	1703
Orthopaedic appliances and supplies	1704	1705
Surgical, medical and dental instruments and appliances	1706	1707
Photographic, optical and document copying equipment	1708	1709
Watches and clocks	1710	1711
Other not specified	1798	1799

18 - OTHER MANUFACTURING INDUSTRIES	Profit	Loss
Jewellery and related articles	1802	1803
Musical instruments	1804	1805
Sporting and athletic equipment	1806	1807
Toys and games	1808	1809
Brushes and brooms	1810	1811
Miscellaneous stationers goods (e.g. crayons, pens and pencils)	1812	1813
Signs and advertising displays	1814	1815
Other miscellaneous manufacturing industries (including number plates, lamps, paper patterns, etc.)	1816	1817
Other not specified	1898	1899

19 - ELECTRICITY, GAS AND WATER	Profit	Loss
Electricity generation and distribution	1902	1903
Gas manufacture and distribution	1904	1905
Water collection, purification and distribution	1906	1907
Other not specified	1998	1999

20 - CONSTRUCTION	Profit	Loss
Home buildings engaged in family housing	2002	2003
Other building construction by general contractors	2004	2005
Painters and decorators	2006	2007
Plumbers	2008	2009
Electrical contractors	2010	2011
Joiners and carpenters	2012	2013
Shop fittings	2014	2015
Roofing-contracters	2016	2017
Plastering contractors	2018	2019
Glazing contractors	2020	2021
Demolition contractors	2022	2023
Heating and ventilating	2024	2025
Asphalt and tar spraying contractors	2026	2027
Plant hiring with operators (see 2570)	2028	2029
Flooring contractors	2030	2031
Insulating specialists	2032	2033
Suspended ceiling specialists	2034	2035
Wall and floor tiling specialists	2036	2037
Civil engineering contractors	2038	2039
Swimming pool and similar contractors	2040	2041
Paving	2042	2043
Other not specified	2098	2099

21 - WHOLESALE TRADE	Profit	Loss
Fresh meat	2102	2103
Fresh fruit and vegetables	2104	2105
Dairy products	2106	2107
Bakery products	2108	2109
Alcoholic drink (including bottling but excluding blending)	2110	2111
Other food and drink	2112	2113
Tobacco	2114	2115
Agricultural and pastoral products (including livestock)	2116	2117
Textiles, rugs and carpets	2118	2119
Clothing	2120	2121
Footwear	2122	2123
Furniture and household requisites	2124	2125
Electrical goods (including household appliances)	2126	2127
Books	2128	2129
Stationery	2130	2131
Office and shop equipment	2132	2133
Jewellery	2134	2135
Industrial and heavy chemicals	2136	2137
Pharmaceuticals	2138	2139
Toiletries	2140	2141
Construction and building materials	2142	2143
Petroleum products	2144	2145
Mining, industrial and agricultural machinery and equipment	2146	2147
Computers (including leasing and repairs)	2148	2149
General wholesalers	2150	2151
Motor vehicles and accessories	2152	2153
Scrap and waste merchants (including collection and distribution)	2154	2155
Other not specified	2198	2199

22 - RETAIL TRADE (INCLUDING MAIL ORDER)	Profit	Loss
Butchers	2202	2203
Dairies and dairy products	2204	2205
Greengrocers and fruitier	2206	2207
Fishmongers	2208	2209
Bakers and confectioners (solely for sale on the premises)	2210	2211
Grocers	2212	2213
Bottle stores	2214	2215
Men`s outfitters	2216	2217
Ladies` outfitters	2218	2219
General outfitters	2220	2221
Household textiles	2222	2223
Shoe stores	2224	2225
Domestic furniture and household appliances	2226	2227
Antique dealers, second-hand furniture shops, art dealers, picture framers, etc.	2228	2229
Book stores and stationers	2230	2231
Jewellery, watch and clock retailers and repairers	2232	2233
Chemists	2234	2235
Photographic shops	2236	2237
Building material and hardware merchants	2238	2239
Bicycle dealers	2240	2241
Fuel and coal merchants (excluding petrol filling stations)	2242	2243
Garages, filling stations and workshops	2244	2245
Used motor vehicles	2246	2247
Caravans and trailers	2248	2249
Motor cycle dealers	2250	2251
Spares and accessories dealers	2252	2253
Motor scrap-yards	2254	2255
Retail tyre dealers	2256	2257
Sport and recreational equipment	2258	2259
Department stores and general dealers	2260	2261
Florists and garden shops (except growers - see 0130)	2262	2263
Pet and pet food shops	2264	2265
Dealers in radio, TV and electrical goods (excluding radio and TV rental)	2266	2267
Radio and TV shops	2268	2269
Dealers in miscellaneous goods	2270	2271
Other not specified	2298	2299

23 - CATERING AND ACCOMMODATION	Profit	Loss
Bars and beer gardens	2302	2303
Restaurants or tea-rooms selling food for consumption mainly on the premises	2304	2305
Caterers	2306	2307
Fish and chips shops, sandwich and snack bars and other establishments	2308	2309
Registered hotels and motels	2310	2311
Boarding Houses	2312	2313
Caravan parks	2314	2315
Other accommodation, e.g. furnished fiats (holiday), rooms without meals, caravans and mobile homes	2316	2317
Other not specified	2398	2399

24 - TRANSPORT, STORAGE AND COMMUNICATION	Profit	Loss
Railway transport and services	2402	2403
Renting of trucks, cars, trailers and containers (except caravans - see 2316)	2404	2405
Taxi's	2406	2407
Renting of trucks, cars, etc.	2408	2409
Road haulage	2410	2411
Sea transport and supporting services	2412	2413
Air transport and supporting services	2414	2415
Renting of aircraft	2416	2417
Shipping, clearing and forwarding agents	2418	2419
Travel agents	2420	2421
Operation of car parks and toll roads	2422	2423
Storage and warehousing	2424	2425
Postal services and telecommunications	2426	2427
Renting of boats	2428	2429
Other not specified	2498	2499

25 - FINANCING, INSURANCE, REAL ESTATE AND BUSINESS SERVICES	Profit	Loss
Discount houses	2502	2503
Commercial banks	2504	2505
Building societies	2506	2507
Merchant banks	2508	2509
Hire-purchase, savings and general banks	2510	2511
Land and Agricultural Bank of South Africa	2512	2513
Stockbrokers	2514	2515
Unit trust schemes	2516	2517
Other financial institutions (including buying associations)	2518	2519
Financial services	2520	2521
Short-term insurance	2522	2523
Registered pension/provident funds	2524	2525
Medical benefit/aid societies	2526	2527
Insurance brokers and other insurance services (including insurance agents on commission basis)	2528	2529
Property letting: business premises	2530	2531
Property letting: residential accommodation	2532	2533
Township developers	2534	2535
Estate agents	2536	2537
Rent collectors, appraisers and valuers	2538	2539
Attorneys, notaries and conveyances	2540	2541
Advocates	2542	2543
Registered accountants and auditors	2544	2545
Cost and management accountants	2546	2547
Bookkeeping services	2548	2549
Programming and data processing services	2550	2551
Consulting engineers	2552	2553
Constructional engineers	2554	2555
Architects	2556	2557
Quantity surveyors	2558	2559
Land surveyors	2560	2561
Geological and prospecting services	2562	2563
Tracers and draughtsmen	2564	2565
Advertising and market research services	2566	2567
Security services	2568	2569
Renting or leasing of machinery and equipment without operators (excluding computers)	2570	2571
Cryptocurrency activity	2572	2573
Other not specified	2598	2599

26 - LONG TERM INSURERS	Profit	Loss
Individual policy holders` fund	2602	2603
Corporate fund	2604	2605
Company policy holders` fund	2606	2607
Untaxed policy holders` fund	2608	2609
Other not specified	2698	2699

27 - EDUCATIONAL SERVICES	Profit	Loss
Pre-primary schools and creches	2702	2703
Primary schools	2704	2705
Secondary schools	2706	2707
Schools for special education	2708	2709
Technical colleges and technicons	2710	2711
Teachers training colleges	2712	2713
Universities	2714	2715
Correspondence and private colleges	2716	2717
Other educational services (including driving schools, ballet and music teachers)	2718	2719
Other not specified	2798	2799

28 - RESEARCH AND SCIENTIFIC INSTITUTES	Profit	Loss
General, e.g. CSIR	2802	2803
Agricultural and livestock	2804	2805
Medical and veterinary	2806	2807
Industrial	2808	2809
Other not specified	2898	2899

29 - MEDICAL, DENTAL, OTHER HEALTH AND VETERINARY SERVICES	Profit	Loss
Pediatrician	2902	2903
General practitioner	2904	2905
Dentist	2906	2907
Orthopaedic surgeon	2908	2909
Dental technician	2910	2911
Plastic surgeon	2912	2913
Optometrists (including optical dispensers)	2914	2915
Urologist	2916	2917
Other supplementary health services or pare-medical personnel	2918	2919
Podiatrist	2920	2921
Nursing services	2922	2923
Homeopath	2924	2925
Radiographer	2926	2927
Physiotherapist	2928	2929
Psychiatrist	2930	2931
Radiologist	2932	2933
Chiropractor	2934	2935
Gynaecologist	2936	2937
Midwife	2938	2939
General hospitals	2940	2941
Pathologist	2942	2943
Maternity homes	2944	2945
Psychiatric hospitals	2946	2947
Other hospitals	2948	2949
Optician	2950	2951
Veterinarian	2952	2953
Eye surgeon	2954	2955
Veterinary services (including kennels)	2956	2957
Orthodontist	2958	2959
Prosthetics	2960	2961
Other not specified	2998	2999

30 - SOCIAL AND RELATED COMMUNITY SERVICES (EXEMPT ORGANISATION(S))	Profit	Loss
ON 10(1)(cA)(i)	3001	SECT
ON 10(1)(cB) (valid 1999 to 2002)	3002	SECT
ON 10(1XcC) (valid 1999 to 2002)	3003	SECT
ON 10(1)(cD) (valid 1999 to 2002)	3004	SECT
ON 10(1)(cF) (valid 1999 to 2002)	3005	SECT
ON 10(1)(cH) (valid only to 2006)	3006	SECT
ON 10(1)(d) (valid only to 2002)	3007	SECT
ON 10(1)(e) (valid 1999 to 2002)	3008	SECT
ON 10(1)(f) (valid 1999 to 2002)	3009	SECT
ON 10(1xfA) (valid 1999 to 2002)	3010	SECT
ON 10(1)(t)	3011	SECT
ON 10(1)(cl) (valid 1999 to 2002)	3012	SECT
ON 10(1XcJ) (valid 1999 to 2002)	3013	SECT
ON 10(1 xc,)c(ii)	3014	SECT
ON 10(1)(cM)	3015	SECT
ON 10(1)(d)(iii) (valid from 2003)	3016	SECT
ON 10(1)(d)(iv) (valid from 2003)	3017	SECT
ON 10(1)(e)(i) (valid from 2003)	3018	SECT
ON 10(1)(e)(ii) (valid from 2003)	3019	SECT
ON 10(1)(e)(iii) (valid from 2003)	3020	SECT
ON 10(1)(cN) (valid from 2003)	3021	SECT
t from trading activities (taxable) (valid from 2007)	3022	Prof
form trading activities (taxable) (valid from 2007)	3023	Loss

31 - RECREATIONAL AND CULTURAL SERVICES	Profit	Loss
Motion picture production	3102	3103
Motion picture distribution and projection	3104	3105
Radio and television broadcasting	3106	3107
Theatrical productions and entertainment services	3108	3109
Authors, composers of music and independent artists	3110	3111
Libraries, museums, botanical/zoological gardens & other cultural services	3112	3113
Professional sports promotion	3114	3115
Turf clubs (horse racing)	3116	3117
Dancing studios	3118	3119
Sport and games clubs	3120	3121
Roller skating rinks	3122	3123
Putt-putt course	3124	3125
Amusement parks	3126	3127
Other not specified	3198	3199

32 - PERSONAL AND HOUSEHOLD SERVICES	Profit	Loss
Laundries, laundry services and cleaning and dyeing plants	3202	3203
Hairdressing saloons	3204	3205
Photographic studios (including commercial photography)	3206	3207
Undertakers and crematoriums	3208	3209
Gardening services	3210	3211
Personal services e.g. massage parlours, weigh control studios, etc.	3212	3213
Other not specified	3298	3299

33 - SPECIALISED REPAIR SERVICES	Profit	Loss
Typewriters and other office equipment	3302	3303
Agricultural machinery and Implements and farm tractors	3304	3305
Footwear and other leather goods	3306	3307
Servicing and Installation of electrical and non-electrical household and personal appliances	3308	3309
Other specialised automotive repair services (including towing and vehicle washing and cleaning)	3310	3311
Panel beaters and spray-painters	3312	3313
Other not specified	3398	3399

34 - AGENCIES AND OTHER SERVICES	Profit	Loss
Auctioneers	3402	3403
Market agents	3404	3405
Representatives of manufacturing and trading establishments on commission basis	3406	3407
Import/export agents	3408	3409
Hide and skin brokers	3410	3411
Wool and mohair brokers	3412	3413
Sanitation, garbage and sewage disposal	3414	3415
Cleaning (buildings), exterminating, fumigating, disinfecting and other services	3416	3417
Agricultural control boards	3418	3419
Bookmakers and betting	3420	3421
Other not specified	3498	3499