Overview
Join the Annual Tax Update 2025, presented by Prof. Jackie Arendse, for a comprehensive update on all 2025 and pending tax amendments taking effect in 2026.
Workshop Content
- Amendments to Income Tax Act:
- Section 13quat incentive.
- Section 11G: Overriding the general interest prohibition in section 23(b)
- Reducing the threshold for ring-fencing of assessed losses
- Payment of death benefits
- Limitation of the flow-through/attribution to resident donors and beneficiaries
- Child maintenance payments
- New definition of ‘remuneration proxy'
- Sections 42: Asset for share transactions
- Refining the definition of ‘equity share’ to cater for transfers by foreign companies.
- Interaction between ss 6quat and 23(m).
- Interaction of controlled foreign company rules in s 9D with s 9H.
- Taxation of trusts and their beneficiaries.
- Section 24I: Refining deferral of exchange difference rules on debt between related companies.
- Amendments to the VAT Act
- Debit and credit notes - going concern transfers.
- Intermediaries of foreign suppliers of ‘electronic services’.
- Zero-rating of certain testing services.
- Reviewing the definition of ‘insurance’.
- Clarifying the VAT treatment of temporary letting of residential properties.
- Educational services.
- Airtime vouchers supplied in SA for exclusive use in an export country.
- Low-value imports.
- Educational services.
- Amendments to the Tax Administration Act
- Section 18A audit certificates.
- Inspecting an enterprise that applies for voluntary VAT registration.
- Suspension of debt from auto assessments.
- Trustee’s role as the representative taxpayer of the pre-insolvent person.
- ‘Bona fide inadvertent error’.
- 2025 Tax Judgments
- 2025 SARS Publications
Competencies Developed in this Workshop
After attending this workshop, you will be able to:
- Stay up to date with the latest tax legislation and SARS practices
- Advise clients on the compliance and planning implications of new amendments
- Equip your team to prepare SARS-compliant returns aligned with 2025 changes
- Communicate effectively with clients about key developments
- Strengthen and revise client strategies to reflect the current tax landscape
Dates and Venues
- Johannesburg: 17 November 2025 - 09:00 - 13:00
- The Capital on the Park,101 Katherine Street, Sandown, Sandton, 2031
- Click here to view the map.
- Stellenbosch: 20 November 2025 - 09:00 - 13:00
- Seven Sisters Vineyard, Welmoed Road, Off Annandale Road, Lynedoch, Stellenbosch
- Click here to view the map.
- Pretoria: 24 November 2025 - 09:00 - 13:00
- The Capital Menlyn Maine, 194 Bancor Ave, Menlyn, Pretoria
- Click here to view the map.
Dedicated Webinar Presented over 2 Dates:
- 4 December 2025: Part 1 (Live) - 09:00 - 11:00
- 5 December 2025: Part 2 (Live) - 09:00 - 11:00
Presenter
Prof Jackie Arendse
B Acc (Wits) M Acc (Tax) (UKZN) Chartered Accountant (SA) PhD (Accounting) (Rhodes)
After completing her training at Deloitte and qualifying as a Chartered Accountant, Jackie was Group Financial Accountant for a top-100 listed company before moving to academia where she developed her skills as an academic – authoring, lecturing, and researching on a wide range of tax areas – and also completing her master’s and PhD qualifications.
She served as Project Director: Tax at the South African Institute of Chartered Accountants (SAICA) between 2004 and 2006, managing relationships with key stakeholders (especially SARS and National Treasury), enhancing SAICA members’ tax competence and representing SAICA in discussions with government on tax policy and legislation.
Jackie was Head of the School of Accountancy at Wits University from 2009 until 2013 and was Head of the Department of Accounting at Rhodes University from 2014 until 2020. Since 2021, she has been Head of Taxation at Academic One, which is developing a fully online CTA/Accounting Honours programme, and she continues as a sought-after presenter of tax seminars and webinars.
Jackie has presented tax training to tax practitioners, accountants, small businesses, and large corporates around the country for many years and has authored numerous books, articles, and publications in the field of taxation including Silke on South African Income Tax. She is the managing author of Silke on Tax Administration, published by LexisNexis and updated annually.
CPD
Attending this workshop and the successful completion of the online assessment will secure a certificate of completion for 4 hours of Tax CPD.
Please note: Your professional body requirements when allocating CPD hours may differ from the above hours allocated by the Tax Faculty.
Event Investment
Face-to-Face Workshop: Time: 09:00 - 13:00
- Tax Faculty Subscribers: R595.00*
- Regular price: R1 480.00*
- RCB member price: R1 185.00*
* Printed notes are included in the price.
Dedicated Webinar Presented over 2 Dates - 4 December 2025 (part 1) and 5 December 2025 (part 2): Time: 09:00 - 11:00
100% discount for all 2025 Tax Faculty subscribers. Not a subscriber yet? Click here to register now.
- Tax Faculty Subscribers: Free
- Regular price: R595.00 (part 1 and 2)
- Group booking discounts available when you register for a group.
Payments and Cancellations
- All payments must be made by EFT or by credit card, at least three working days before commencement of an event.
- Kindly note that should payment not be received two days after the event, legal action will be taken.
- Proof of payment will be requested upon registration if payment does not reflect on The Tax Faculty’s bank account.
- Only written notice of cancellation will be recognised.
- Conditions:
- If the cancellation occurs more than four working days prior to the event, no cancellation fee will be charged.
- If the cancellation occurs less than four working days prior to the event a 100% cancellation fee will apply.
- Delegates who book and fail to attend will be liable for the full event fee.
- The Tax Faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
- Please click here for the full terms and conditions.