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Latest News

Are You Confident That You Will Survive a SARS VAT...

16 February 2026
VAT

A practical look at preparing for a SARS VAT audit, avoiding common pitfalls, and managing disputes...

The Request for Reasons: A Critical Gateway in Tax...

09 February 2026
Tax Administration

Why the Request for Reasons matters in tax disputes — and how Rule 31(3) limits SARS during appeals.

Why SARS and CIPC compliance still feels hard — an...

06 February 2026
Tax Administration

SARS and CIPC compliance doesn’t have to be reactive. This session explores how structured workflows...

Mastering Tax Court Rules Before Litigation: Your...

05 February 2026
Tax Administration

Turn compliance into strategy. Gain the knowledge that gives you—and your clients—the advantage.

VAT Apportionment in South Africa: A Practitioner'...

21 January 2026
VAT

A comprehensive overview of the standard turnover-based method, exclusions, and adjustments under Bi...

Provisional Tax: Practical Guidance to Avoid Penal...

14 January 2026
Individuals Tax

This article unpacks provisional tax, who it applies to, and why reasonable estimates are key to avo...

Apportionment – A new dawn

11 December 2025
VAT

This article outlines the key changes in VAT BGR 16 (Issue 3), including updated apportionment rules...

Top Tax Trends to Watch in 2026: A Guide for South...

03 December 2025
Blogs

This article is a guide for South African tax students and discusses the top tax trends to keep an e...

Record Keeping: Focusing on the Tax Administration...

13 November 2025
Tax Administration

This article explains key record-keeping duties under the Tax Administration Act, including who must...

The Burden of Proof: An Essential Guide to SARS Ve...

27 November 2025
Tax Administration

A practical guide explaining the burden of proof in SARS verifications, highlighting how taxpayers c...

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...

Navigating the enhanced section 11D R&D incentive

21 October 2025
Corporate Tax

The Section 11D R&D tax incentive, outlining recent legislative changes, eligibility criteria, quali...

The importance of detailed grounds of objection

20 October 2025
Tax Administration

“Getting your objection right could be the difference between winning or losing a tax dispute with S...

Navigating Tax Court Litigation: A Strategic Imper...

13 October 2025
Tax Administration

As SARS enforcement intensifies, tax practitioners must master Tax Court litigation to protect clien...

VAT Apportionment: Revised ruling

29 September 2025
VAT

VAT vendors can only claim input tax for taxable use. BGR16 sets the default ratio (updated from Jan...

The timing conundrum of the suspension of payment...

10 September 2025
Tax Administration

This article explores the pay-now-argue-later rule, the challenges of suspension requests, and the n...

The Journey of SARS Tax Return Automation and Tax...

22 September 2025
Tax Administration

From brown envelopes in the 1990s to today’s auto-assessments and real-time VAT discussions, SARS ha...

Estimated Assessments: From Exception To Cash-Cow...

20 August 2025
Tax Administration

This article looks at SARS’s use of estimated assessments under section 95 and the concern that they...

Medtronic as a matter of interest

15 August 2025
Tax Administration

The purpose of the Voluntary Disclosure Programme (VDP)

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...

Vehicle Fringe Benefits in a CC: South African Tax...

21 July 2025
Corporate Tax

Two Close Corporation (CC) members use vehicles registered in the CC’s name solely for private purpo...

Can a Sole Proprietor Claim Depreciation on a Rent...

26 July 2025
Individuals Tax

A sole proprietor renting a standard residential property cannot claim depreciation on the building...

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...

Cross-Border Supply of Internet Services: VAT Anal...

16 July 2025
VAT

An overview of the VAT treatment of internet access services supplied to non-residents, focusing on...

Provisional Tax: Practical Guidance to Avoid Penal...

14 January 2026
Individuals Tax

This article unpacks provisional tax, who it applies to, and why reasonable estimates are key to avo...

Can a Sole Proprietor Claim Depreciation on a Rent...

26 July 2025
Individuals Tax

A sole proprietor renting a standard residential property cannot claim depreciation on the building...

Assessing the Tax Implications of Foreign Social S...

30 June 2025
Individuals Tax

This article examines whether foreign social security contributions paid by a foreign employer on be...

Navigating the enhanced section 11D R&D incentive

21 October 2025
Corporate Tax

The Section 11D R&D tax incentive, outlining recent legislative changes, eligibility criteria, quali...

Vehicle Fringe Benefits in a CC: South African Tax...

21 July 2025
Corporate Tax

Two Close Corporation (CC) members use vehicles registered in the CC’s name solely for private purpo...

Deferred Tax: The Quiet Complexity Lurking in Fina...

16 July 2025
Corporate Tax

Deferred tax is more than an accounting issue—it impacts financial clarity and tax compliance. This...

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...

Staff Salary Advance Tax Implications

13 March 2024
Salaried Employees

Examining tax consequences of salary advancements under the Income Tax Act, where interest-free or l...

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...

[FAQ] Rebates in the year a taxpayer ceases to be...

02 November 2020
Application of tax rates, s6(2) rebates

A taxpayer ceased to be a resident in South Africa and it came to his attention that SARS allows the...

Navigating Withholding Tax on Cross-Border Service...

16 July 2025
International Tax

Guidance for South African service providers on claiming withholding tax relief for cross-border tra...

Seafarer Tax Exemption: Navigating Section 10(1)(o...

01 June 2025
International Tax

A brief analysis of whether South Africans working on yachts abroad qualify for the seafarer tax exe...

Tax Considerations for South African Companies Act...

11 June 2025
International Tax

An overview of the tax, exchange control, and legal risks when a South African company acts as an Em...

The Request for Reasons: A Critical Gateway in Tax...

09 February 2026
Tax Administration

Why the Request for Reasons matters in tax disputes — and how Rule 31(3) limits SARS during appeals.

Why SARS and CIPC compliance still feels hard — an...

06 February 2026
Tax Administration

SARS and CIPC compliance doesn’t have to be reactive. This session explores how structured workflows...

Mastering Tax Court Rules Before Litigation: Your...

05 February 2026
Tax Administration

Turn compliance into strategy. Gain the knowledge that gives you—and your clients—the advantage.

Are You Confident That You Will Survive a SARS VAT...

16 February 2026
VAT

A practical look at preparing for a SARS VAT audit, avoiding common pitfalls, and managing disputes...

VAT Apportionment in South Africa: A Practitioner'...

21 January 2026
VAT

A comprehensive overview of the standard turnover-based method, exclusions, and adjustments under Bi...

Apportionment – A new dawn

11 December 2025
VAT

This article outlines the key changes in VAT BGR 16 (Issue 3), including updated apportionment rules...

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...

[FAQ] Employment Tax Incentive and connected perso...

23 June 2021
Payroll

Would a taxpayer be eligible to register his son under the business ETI or is he considered to be a...

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...

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...

Cross-Border Inheritances and Historical Emigratio...

02 June 2025
Wills, Estates & Succession

A brief guide on tax and exchange control rules for South African expatriates receiving inheritances...

VAT Implications of Exporter of Record Designation...

14 April 2025
Customs and Excise

This article analyses the correct designation of the Exporter of Record on the SAD500 form for indir...

Customs and Excise Act: Rule amendment notice R189...

06 April 2022
Customs and Excise

The notice, as published in Government Gazette 46056, relates to the amendments to the rules publish...

Customs: Prohibited and restricted goods list

06 April 2022
Customs and Excise

Customs: Prohibited and restricted goods list

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...

Yes, You Really Can Mess Up A SARS Objection

07 February 2025
Tax Dispute Resolution

The Western Cape Tax Court case DR X and Dr X Inc v CSARS highlights the problem of vague and unsupp...

Revenue Augmentation: Low Hanging Fruit

14 June 2024
Tax Dispute Resolution

In an apparent effort to win the war against non-compliance, it seems SARS has taken to augmenting t...

Dispute resolution - Is it time to settle?

12 August 2020
Tax Dispute Resolution

The settlement of a tax dispute is available to taxpayers in respect of which an assessment has been...

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...

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...

Tax Treatment of Rental Income Distribution via Tr...

17 May 2025
Trusts

The question examines the South African tax implications of distributing rental income through a tru...

S7C Implications – Loan Interest Calculation

26 February 2025
Trusts

Determining whether loan interest under Section 7C should be calculated for the full financial year...

Tax Implications of Legal Fees Incurred as Part o...

07 April 2025
Accounting & Financial Reporting

A brief analysis of the tax treatment of legal fees within management services, focusing on deductib...

Clarification on VAT and Tax Implications of Lease...

31 January 2025
Accounting & Financial Reporting

Analysis of VAT and tax implications of lease agreements in South Africa, focusing on demand letters...

Blow to SARS

07 February 2025
Accounting & Financial Reporting

Recently, a landmark victory was achieved against SARS in the tax court, which sets a significant pr...

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...

Top Tax Trends to Watch in 2026: A Guide for South...

03 December 2025
Blogs

This article is a guide for South African tax students and discusses the top tax trends to keep an e...

Streamlining Payroll and Administration: A Compreh...

13 June 2023
Blogs

Master payroll and administration for smooth operations. Discover best practices and tools to stream...

Why should you personalise your tax practice?

27 September 2022
Blogs

In this article, we'll show you why personalisation is so important and how you can start incorporat...

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.

Address Unforeseen Threats Undermining Business St...

13 September 2024
Business Advisory

Risk is an inherent part of running any business, yet many business owners overlook the importance...

Latest News Articles

Latest News Articles

Keeping you up to date with the latest Tax news.

Stay informed with our Monthly Newsletter

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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

Salaried Employees News

Farming News

Capital Gains Tax - Individuals Tax News

Practical Payroll News

Employer and Employee (PAYE and UIF Specific) News

Application of tax rates, s6(2) rebates 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

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