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Latest News

Resolving retirement directives and missing transf...

28 October 2026
Individuals Tax

A retirement-related return can be blocked even though the taxpayer has supplied every document in t...

Allocating rental income after the death of a land...

28 October 2026
Individuals Tax

Rent does not cease to have a tax character when the landlord dies. The practitioner must identify t...

Protecting dispute deadlines while pursuing SARS c...

28 October 2026
Tax Dispute Resolution

A practitioner can spend weeks pursuing a service complaint while an assessment becomes final. The r...

Challenging restrictions on tax refunds and bank a...

28 October 2026
Tax Dispute Resolution

A client who reports that “SARS froze my refund” may be describing several different events.

Reconciling bank deposits before disputing an asse...

28 October 2026
Tax Dispute Resolution

Total bank credits are not synonymous with taxable income. They may include transfers, loans, capita...

Establishing a home office deduction for commissio...

28 October 2026
Individuals Tax

A commission earner may qualify under a different duties test from a salaried employee, but that doe...

Responding to verification requests and identifyin...

28 October 2026
Tax Administration

A request for bank statements does not become unlawful merely because the taxpayer has already suppl...

Completing payroll deregistration for each tax typ...

28 October 2026
Compliance

An employer’s final salary payment does not automatically close its payroll registrations. Nor does...

Resolving payroll submission and reconciliation fa...

28 October 2026
Compliance

A payroll file can balance internally while the South African Revenue Service (SARS) has not accepte...

Reconstructing liability after backdated VAT regis...

28 October 2026
VAT

A business receiving a backdated VAT registration notice may have current taxable supplies below R2....

Substantiating business travel by motorcycle

28 October 2026
Individuals Tax

A motorcycle is not disqualified from business-travel treatment merely because the familiar examples...

Claiming medical tax credits for disability and ca...

28 October 2026
Individuals Tax

An invoice from a care facility may contain accommodation, meals, nursing, therapy and additional su...

Determining the tax consequences of director loan...

28 October 2026
Corporate Tax

A debit director’s loan account and a credit director’s loan account are opposite transactions. In o...

Testing deductions and losses on family rentals

28 October 2026
Individuals Tax

Letting property to a family member at a reduced rent can combine an investment with private financi...

Defining representative roles for nonresident clie...

28 October 2026
Tax Administration

An overseas client may ask a practitioner to “be the representative” without identifying the office,...

Testing the tax exemption for seafarers and yacht...

28 October 2026
International Tax

Working aboard a vessel is not a complete answer to the South African tax enquiry. The activity of t...

Distinguishing foreign employment from independent...

28 October 2026
International Tax

A South African resident working for a foreign customer may be an employee, an independent consultan...

Protecting the tax position when foreign income fi...

28 October 2026
International Tax

A return that appears correct on screen may produce a different saved version or assessment. Where f...

Allocating rental income between spouses

28 October 2026
Individuals Tax

Two spouses receiving rent from one property do not become partners merely because both must report...

Correcting trust identity records and beneficiary...

28 October 2026
Tax Administration

Trust compliance often stalls before the tax calculation begins. A reference number does not fit a f...

Completing a passive trust return without omitting...

28 October 2026
Compliance

A trust that owns a family holiday home may have no rental receipts and still have assets, expenditu...

Establishing when a trust has nothing to report on...

28 October 2026
Compliance

“No distribution” is an unsafe starting point for deciding whether a trust has an IT3(t) obligation....

Completing the diesel refund registration transiti...

28 October 2026
Compliance

A diesel-refund entitlement and access to the system used to administer it are separate matters. A b...

Accounting for cash and benefits earned by content...

28 October 2026
Individuals Tax

A creator can receive substantial commercial value without seeing the equivalent cash in a bank acco...

Resolving retirement directives and missing transf...

28 October 2026
Individuals Tax

A retirement-related return can be blocked even though the taxpayer has supplied every document in t...

Allocating rental income after the death of a land...

28 October 2026
Individuals Tax

Rent does not cease to have a tax character when the landlord dies. The practitioner must identify t...

Establishing a home office deduction for commissio...

28 October 2026
Individuals Tax

A commission earner may qualify under a different duties test from a salaried employee, but that doe...

Determining the tax consequences of director loan...

28 October 2026
Corporate Tax

A debit director’s loan account and a credit director’s loan account are opposite transactions. In o...

Repairs, improvements and recoveries: build the de...

27 October 2026
Corporate Tax

The description “repairs and maintenance” in a ledger is a starting point, not a tax conclusion.

Paying a connected company’s costs: when the deduc...

27 October 2026
Corporate Tax

Group businesses frequently support one another through direct supplier payments, advances and fundi...

Getting out what you put in…A recap on the deducti...

19 December 2019
VAT periods

Author: Varusha Moodaley

Further clarification on the VAT registration of n...

19 December 2019
VAT periods

Author: Jerome Brink

Contingency Fees: VAT inclusive or exclusive?

27 May 2021
VAT periods

Author: Gerhard Badenhorst

Weekly transfer pricing roundup – 19 June 2017

19 June 2017
Tax returns and payments

Author: Marcus

Deregistration as a VAT Vendor

27 May 2020
Deregistration

A sole proprietor performs services for clients abroad. More than 90% of the taxpayer’s revenue is d...

[FAQ] Is the sale of borehole water a zero-rated s...

03 August 2020
Zero Rated

Client “A” is a farmer who is a registered VAT vendor. His neighbour (Client “B”) is a poultry farme...

Value-added tax & transfer duty: Clarity or confus...

22 June 2020
Notional input tax

Where fixed property is purchased by a VAT vendor from a non-vendor, transfer duty is payable thereo...

VAT on imported services payable by non-registered...

05 June 2020
Input - Customs Duty

On 1 June 2020, the South African Revenue Service (SARS) issued an external guide titled ‘Manage Dec...

Welcome clarity on the taxation of farmers in Sout...

07 October 2022
Farming

Welcome clarity on the taxation of farmers in South Africa?

Farmers claiming diesel rebate

17 February 2020
Farming

The Supreme Court of Appeal recently overturned a decision by the High Court. The impact of the deci...

[FAQ] The tax implication when cryptocurrency is s...

23 April 2021
Capital Gains Tax - Individuals Tax

It is stated that income on cryptocurrency that was mined will be taxed when income is received/accr...

Payment holiday for Skills Development Levy contri...

26 June 2020
Practical Payroll

The COVID-19 outbreak together with extended lockdown continues to have a negative impact on the cas...

[FAQ] EMP501 Reconciliations

12 June 2020
Practical Payroll

The taxpayer works as a tax practitioner at a company where they submit between 150 to 200 EMP501 re...

Employees’ Tax

22 March 2022
Employer and Employee (PAYE and UIF Specific)

The Guide for Employers in respect of Employees Tax for 2023 has been updated to include the new tab...

[FAQ] Should benefits received from the South Afri...

17 November 2020
Employer and Employee (PAYE and UIF Specific)

Should benefits received from SAFT be included or excluded from the IRP5 and will these benefits rec...

Testing the tax exemption for seafarers and yacht...

28 October 2026
International Tax

Working aboard a vessel is not a complete answer to the South African tax enquiry. The activity of t...

Distinguishing foreign employment from independent...

28 October 2026
International Tax

A South African resident working for a foreign customer may be an employee, an independent consultan...

Protecting the tax position when foreign income fi...

28 October 2026
International Tax

A return that appears correct on screen may produce a different saved version or assessment. Where f...

Responding to verification requests and identifyin...

28 October 2026
Tax Administration

A request for bank statements does not become unlawful merely because the taxpayer has already suppl...

Defining representative roles for nonresident clie...

28 October 2026
Tax Administration

An overseas client may ask a practitioner to “be the representative” without identifying the office,...

Correcting trust identity records and beneficiary...

28 October 2026
Tax Administration

Trust compliance often stalls before the tax calculation begins. A reference number does not fit a f...

Reconstructing liability after backdated VAT regis...

28 October 2026
VAT

A business receiving a backdated VAT registration notice may have current taxable supplies below R2....

VAT modernisation: prepare the transaction data be...

27 October 2026
VAT

VAT modernisation will place greater emphasis on the quality of transaction data at the point where...

Is VAT eating away at your cash flows?

02 April 2026
VAT

VAT is often viewed as a flow-through tax which is only relevant to the final consumer. While this m...

Preparing the September 2026 Employer Interim Reco...

30 September 2026
Payroll

The September 2026 EMP501 reconciliation is due by 31 October. This article covers key requirements,...

Payroll Considerations Managing New Employee Costs

09 July 2024
Payroll

A client hired a new employee with a monthly cost to the company of R20000, without specifying if co...

[FAQ] Retrospective application for a severance ta...

29 July 2021
Payroll

An employee received a lump sum when he left which was seen as a bonus payment. The employee left du...

The Arm’s Length Principle: Foundation of Transfer...

27 November 2025
Transfer-Pricing

This article explains the arm’s length principle, the foundation of South Africa’s transfer pricing...

Transfer Pricing in South Africa: An Arm’s Length...

20 September 2024
Transfer-Pricing

straightforward and consistent with established transfer pricing principles. The court sharply criti...

Transfer Pricing has Finally Washed up on South Af...

25 March 2024
Transfer-Pricing

With increasing economic globalisation, revenue authorities around the world continue to shift their...

Wealth Does Not Last: Why Estate Planning Strategi...

14 May 2026
Wills, Estates & Succession

Wealth rarely survives beyond a few generations—but it doesn’t have to be that way. This article exp...

Estate Duty Planning: Utilising the General Deduct...

15 July 2025
Wills, Estates & Succession

Overview of estate duty deductions and how a surviving spouse can use an unused basic amount from th...

Navigating Tax Consequences for Family Trusts: Int...

18 June 2025
Wills, Estates & Succession

A brief analysis of tax issues in South African family trusts, covering interest income, trustee wit...

Managing cash flows through Customs warehousing

28 August 2026
Customs and Excise

The storage of goods under Customs control, and the manufacture of specified goods in rebate stores,...

RLA is here to stay

22 July 2026
Customs and Excise

As part of Customs modernisation, the Registration, Licensing and Accreditation (RLA) platform has b...

Valuation of goods for customs purposes not always...

30 June 2026
Customs and Excise

All goods entering and leaving South Africa must be declared at a value determined in terms of the C...

IT3(d) Third Party Data FAQs

28 May 2024
Tax Update

IT3(d) onboarding, testing and live submissions will remain open for the duration of the submission...

2022 MTBPS: Generally good news, limited tax chang...

01 November 2022
Tax Update

2022 MTBPS: Generally good news, limited tax changes

The 2020 Tax Amendments

17 December 2020
Tax Update

The National Treasury recently published a number of bills that contain the amendments to the tax la...

Bad Debt Deductions for Bodies Corporate: Income T...

15 July 2025
Tax Opinions

A brief analysis of when bad debts are tax-deductible for a body corporate, based on exempt vs taxab...

Protecting dispute deadlines while pursuing SARS c...

28 October 2026
Tax Dispute Resolution

A practitioner can spend weeks pursuing a service complaint while an assessment becomes final. The r...

Challenging restrictions on tax refunds and bank a...

28 October 2026
Tax Dispute Resolution

A client who reports that “SARS froze my refund” may be describing several different events.

Reconciling bank deposits before disputing an asse...

28 October 2026
Tax Dispute Resolution

Total bank credits are not synonymous with taxable income. They may include transfers, loans, capita...

Busy is Not a Strategy: What Organisational Excell...

14 October 2026
People & Practice Management

Discover how better systems, workflows and people can strengthen accounting practices, reduce risk,...

General rules regarding interest deductibility

17 August 2020
Interest

In the current environment where there is a huge amount of debt being incurred by taxpayers it is us...

BGR 53 - Rules for the taxation of interest payabl...

22 June 2020
Interest

This BGR sets out the rules to avoid double taxation when a deemed accrual of interest occurs under...

Updated Table of interest rates: Table 3 – Rates a...

27 January 2020
Interest

Where a loan is obtained by an employee from his or her employer in terms of which no interest is pa...

Did the SCA get this right?

06 July 2020
Deductions Pre-trade and prepaid expenses

Section 23H of the Income Tax Act is a provision that is designed to spread prepayments made by taxp...

Proposed changes to Assessed loss provision

15 September 2021
Assessed losses

The 2021 Draft Laws Amendment Bill that was released in July 2021, has proposals to change section 2...

BGR 7 - Wear-and-tear or depreciation allowance

15 February 2021
Wear and tear allowances

This BGR reproduces the parts of Interpretation Note 47 (Issue 5) “Wear-and-Tear or Depreciation All...

Sale of Share Options on Resignation

12 January 2024
Capital Gains Tax

Payout classification for employees leaving after receiving company shares depends on factors like a...

[FAQ] The tax implication when shares are sold for...

26 August 2021
Capital Gains Tax

A Trust owns 100% of the ordinary shares in a company and charges R20 million to a potential purchas...

[FAQ] Capital Gains Tax on the sale of shares wher...

12 August 2021
Capital Gains Tax

A taxpayer is a director who wants to sell her shares to the remaining directors. The shares have a...

Guide to the Taxation of Special Trusts (Issue 3)

10 September 2020
Trust types and income allocations

The purpose of this guide is to assist users in gaining a more in-depth understanding of the taxatio...

BPR 350 – Vesting of a capital gain in a trust ben...

14 September 2020
Trust Income / Gain Allocations

This ruling determines the tax consequences of the vesting of a capital gain in a beneficiary, where...

The tax implications of medical expenses paid by a...

21 May 2020
Nature of the rights of beneficiaries

The trust, special trust or otherwise, cannot make a deduction of the medical expenditure incurred o...

Amendment to section 7C: Beware of preference divi...

19 November 2020
Tax implications of loans to trusts

With the introduction of section 7C, the interest saving arising on interest-free or low interest ra...

Tax implications of terminating a trust

19 October 2020
Capital Gains Tax Implications of Trusts

A trust is terminated by the Master after all the trust property was vested and distributed to the b...

[FAQ] How do you submit a Third Prov Tax return an...

22 August 2023
Provisional tax (Link with other Taxes)

[FAQ] How do you submit a Third Prov Tax return and what penalties are payable if any?

[FAQ] Provisional tax when the financial year-end...

19 August 2021
Provisional tax (Link with other Taxes)

A company changed its financial year-end from February to June. The change was made on 13 March 2021...

How should a Deceased Estate be administered?

20 August 2020
Deceased Estate

The administration of a deceased estate entails a regulatory process overseen by the Master of the H...

Deceased estates - tax returns

03 January 2013
Deceased Estate

Posted by: SAIT Technical

Estate duty dodge is just silly

11 June 2012
Estate Duty

Posted by: SAIT Technical

BGR 54 - Unbundling of unlisted company: Impact of...

22 June 2020
Company Formations

This BGR provides clarity on what constitutes an unbundling transaction when an unbundling company h...

New proposal for required documents when ceasing t...

30 September 2021
Tax residence

There has been a proposal that has been issued with new document requirements for taxpayers who wish...

Base Cost For Shares

16 February 2024
Accounting for Income Tax

A trust adjusts share values annually but base cost remains R500 despite fair value changes under th...

[FAQ] What remedies are available to a taxpayer as...

24 July 2020
Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud

A taxpayer has lodged and objection with SARS. The objection was accepted, but SARS did not comply w...

[FAQ] Can the Tax Ombud assist with issues regardi...

22 July 2020
Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud

VAT returns submitted and paid through eFiling reflect on the taxpayer's work page. However, the ret...

BPR 430 and the Distribution of a Trust Loan Claim...

30 September 2026
Trusts

BPR 430 examines the tax treatment of trust distributions, reciprocal loan claims, attribution provi...

Navigating the New Era of Trust Compliance in Sout...

24 March 2026
Trusts

Stay ahead of the "SARS enforcement crackdown" with this essential guide to trust compliance in 2026...

Capital Gains Tax Risks for Trusts: The Dangers of...

10 June 2025
Trusts

An analysis of the tax risks trusts face when relying on incorrect IT3(c) base costs, highlighting c...

Section 23M Interest Limitation: When Does it Appl...

07 October 2026
Accounting & Financial Reporting

Section 23M extends beyond cross-border financing. This article examines its application to controll...

Trust Filing in 2026 and the Records Behind a Comp...

30 September 2026
Accounting & Financial Reporting

Explore key ITR12T and IT3(t) deadlines, return enhancements, passive assets, nil returns, deregistr...

Tax Courses vs Accounting Courses: What’s the Diff...

21 May 2026
Accounting & Financial Reporting

Discover the difference between tax and accounting courses in South Africa. Learn how tax profession...

ChatGPT and AI for Accountants

03 May 2024
Events / Webinars

ChatGPT – it’s the latest buzzword, and for good reason. This powerful new tool has the potential to...

New Tax Dispute Resolution Rules (Effective 10 Mar...

11 March 2023
Tax Administration Part 3B Dispute Resolution - Objection and appeal

The Minister of Finance approved new dispute resolution rules under the Tax Administration Act, 2011...

[FAQ] What is the correct tax treatment of employe...

28 August 2023
Case study: Travel allowances

[FAQ] What is the correct tax treatment of employee travel allowances?

[FAQ] Home office expense regarding solar installa...

22 August 2023
Case study: Home office expense

[FAQ] Home office expense regarding solar installation

[FAQ] Home office expenses

21 October 2020
Case study: Home office expense

A company has staff that have been working from home during COVID19. In total, there are 3 working d...

What is the SAICA Accounting Technician SA (AT(SA)...

07 August 2025
Faculty News

The SAICA AT(SA) designation certifies accounting technicians holding the Certificate in Accounting...

Big Tax Hikes Coming for Businesses in South Afric...

04 December 2024
Faculty News

Carbon taxes in South Africa are set to rise by over 140% by 2030.

The Tax Faculty Accredited by SAICA to Offer Accou...

10 June 2024
Faculty News

The South African Institute of Chartered Accountants on Monday 3 June 2024 announced the accreditati...

Is a Career in Tax Still Worth It in 2026?

21 August 2026
Blogs

Wondering if tax is still a good career in 2026? Discover salary potential, job demand, career growt...

Can I Study Tax Online from Anywhere in South Afri...

20 August 2026
Blogs

Discover how you can study accredited tax courses online from anywhere in South Africa.

Can I Study Tax While Working Full Time?

19 August 2026
Blogs

Discover flexible online tax courses, study tips, and qualifications that fit around your career.

SARS Giveth and SARS Taketh Away

25 March 2024
SARS Issues

The alarmingly high unemployment rate in South Africa has given rise to several tax incentives for e...

SARS and Tax Court Closing Dates

08 January 2024
SARS Issues

SARS excludes December 16th to January 15th from "business days" as per TAA Section 1, impacting the...

SARS Clarifying Trust Income Tax Return Requiremen...

31 August 2023
SARS Issues

The purpose of this notice is to address these common issues, which may have been communicated durin...

Navigating eFiling: Operational and Processing Ess...

30 July 2025
eFiling

This article outlines essential steps for navigating SARS eFiling during the 2025 Filing Season, inc...

eFiling Taxpayer Profile Hijackings on the Increas...

11 June 2024
eFiling

You can be held liable for whatever a hacker manages to siphon from Sars in your name.

Going digital is not the hard part. Getting your t...

30 June 2026
Business Advisory

Most accounting firms know their manual processes are costing them. Fewer know exactly where. And al...

Recruiting Work Ready Staff: Why Most Firms Get It...

30 June 2026
Business Advisory

Most firms don’t struggle because they can’t find good people. They struggle because they start hiri...

Improving Fee Collection and Cashflow

30 June 2026
Business Advisory

Sales are vanity, profit is sanity, but cash is king. It’s a popular saying, you have almost certain...

Your Clients Do Not Need a Faster Accountant. They...

10 September 2026
AI & Technology

Most practices are chasing efficiency with AI. The bigger opportunity is sitting at the client bound...

Your Next Fifty Clients Are Already Sitting in Som...

28 August 2026
AI & Technology

Referrals are the biggest source of new business in the profession, and almost nobody runs them deli...

SARS Has Already Gone AI-Native — The Question Is...

30 June 2026
AI & Technology

SARS is already using AI to transform tax administration - is your practice ready? As compliance evo...

The AI Risk Trilogy: Essential Ethics and Risk Man...

16 March 2026
Professional Ethics

This is a timely and well-structured breakdown of a critical shift in the South African professional...

Completing payroll deregistration for each tax typ...

28 October 2026
Compliance

An employer’s final salary payment does not automatically close its payroll registrations. Nor does...

Resolving payroll submission and reconciliation fa...

28 October 2026
Compliance

A payroll file can balance internally while the South African Revenue Service (SARS) has not accepte...

Completing a passive trust return without omitting...

28 October 2026
Compliance

A trust that owns a family holiday home may have no rental receipts and still have assets, expenditu...

Latest News Articles

Latest News Articles

Keeping you up to date with the latest Tax news.

Stay informed with our Monthly Newsletter

Sign up here:

CATEGORIES

Latest News

Individuals Tax News

Corporate Tax News

VAT periods News

Tax returns and payments News

Deregistration News

Zero Rated News

Notional input tax News

Input - Customs Duty News

Farming News

Capital Gains Tax - Individuals Tax News

Practical Payroll News

Employer and Employee (PAYE and UIF Specific) News

International Tax News

Tax Administration News

VAT News

Payroll News

Transfer-Pricing News

Wills, Estates & Succession News

Customs and Excise News

Tax Update News

Tax Opinions News

Tax Dispute Resolution News

People & Practice Management News

Interest News

Deductions Pre-trade and prepaid expenses News

Assessed losses News

Wear and tear allowances News

Capital Gains Tax News

Trust types and income allocations News

Trust Income / Gain Allocations News

Nature of the rights of beneficiaries News

Tax implications of loans to trusts News

Capital Gains Tax Implications of Trusts News

Provisional tax (Link with other Taxes) News

Deceased Estate News

Estate Duty News

Company Formations News

Tax residence News

Accounting for Income Tax News

Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud News

Trusts News