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Latest News
Remittance of a Percentage-Based Penalties: Why Re...
- 28 October 2026
- Compliance
Explore the statutory grounds for SARS penalty remission, from first incidences and exceptional circ...
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Section 11(a) Deductions When One Group Company Pa...
- 28 October 2026
- Compliance
Explore a recent Tax Court judgment on group expense deductions, section 11(a) requirements and the...
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Auto-Assessments: Who Actually has Until 22 Januar...
- 27 October 2026
- Individuals Tax
The extension to 22 January 2027 is useful, but it is not a general reprieve for every auto-assessed...
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Voluntary Disclosure: Eligibility, Voluntariness a...
- 27 October 2026
- Tax Administration
The voluntary disclosure programme (VDP) can provide substantial relief for historical tax defaults,...
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Reportable Arrangements: Put the Disclosure Decisi...
- 27 October 2026
- Compliance
The updated reportable-arrangement guide should prompt a review of transaction intake procedures. Th...
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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.
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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...
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Trust Migration and CGT: The Tax Year Can End Befo...
- 27 October 2026
- International Tax
A trust cannot determine its South African capital-gains exposure simply by comparing the date of ca...
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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...
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Estimated Assessments: Challenge the Calculation a...
- 27 October 2026
- Tax Dispute Resolution
An estimated assessment is vulnerable if its methodology is unreasonable. That does not relieve the...
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Moving the Business does not Necessarily Leave the...
- 27 October 2026
- Tax Administration
Tax accountants advising on a business transfer must look beyond the purchaser’s opening balance she...
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Frozen Bank Accounts: What Dumakude Requires the T...
- 27 October 2026
- Tax Dispute Resolution
An account freeze often reaches the tax accountant as a cash-flow emergency. The immediate temptatio...
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Dividend Stripping, the GAAR and USPs
- 14 October 2026
- Compliance
The Company AF judgment offers important GAAR guidance on dividend stripping, but its implications m...
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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,...
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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...
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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...
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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,...
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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...
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Allocating Asset Allowances in an Amalgamation Tra...
- 30 September 2026
- Corporate Tax
Explore how sections 11(e), 12C and 44(3)(a) apply when allowance assets are transferred in a qualif...
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Corrupt Expenditure and the Deductions Prohibited...
- 30 September 2026
- Tax Administration
Explore the key tax rules governing corrupt expenditure, fines, penalties and fruitless and wasteful...
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MLC and the Evidence Required to Sustain an Unders...
- 30 September 2026
- Tax Administration
A closer look at Taxpayer MLC v CSARS, exploring understatement penalties, the burden of proof, eFil...
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Devland and Access to the Record Behind a Refusal...
- 30 September 2026
- Tax Administration
Devland Cash and Carry v CSARS examines access to the Rule 53 record, statutory confidentiality and...
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Maumela and the Limits of Punitive Costs After SAR...
- 30 September 2026
- Tax Administration
Maumela v CSARS examines section 164 payment suspension, SARS’s reversal of its decision, and the di...
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Is a Transaction a Reportable Arrangement?
- 16 September 2026
- Tax Administration
A practical overview of reportable arrangements, covering key SARS triggers, exclusions, reporting o...
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