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Tax Implications of a Section 12J Investment on De...

16 June 2025
Individuals Tax

An overview of tax treatment for Section 12J investments on death, including recoupment and rollover...

Penalty Remission Under the TAA: When Personal Cir...

17 June 2025
Tax Administration

A brief look at how SARS interprets “exceptional circumstances” for penalty remission under the Tax...

FICA Compliance for Tax Practitioners: Are You at...

25 June 2025
Corporate Tax

Tax Practitioners: If you offer tax advisory services, you may be an Accountable Institution under F...

Unpacking SARS Risk Assessment System as Filing Se...

17 June 2025
Tax Administration

With filing season near, this article unpacks how SARS uses data and technology to assess tax risk—a...

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...

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...

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...

Some Clarity on the Recent Retirement Reforms

09 June 2025
Individuals Tax

The retirement reforms effective 1 September 2024 change how retirement funds are accessed and taxed...

Start preparing for 2025 tax Season

09 June 2025
Tax Administration

SARS has announced the 2025 Tax Season filing dates, starting with auto-assessments from 7–20 July....

Severance Pay Entitlements for Independent Contrac...

01 June 2025
Wills, Estates & Succession

This note considers whether independent contractors are entitled to severance pay under South Africa...

VAT Deregistration Due to Division Amalgamation

13 May 2025
VAT

The question seeks guidance on the VAT deregistration process following the amalgamation of two divi...

Setting Legal and Market-Related Interest Rates on...

20 May 2025
Corporate Tax

The question addresses how to determine a compliant interest rate on loans to related corporate shar...

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...

Living in Legoland: The Case for Structured VAT Ex...

29 May 2025
VAT

A brief look at why structured policies are essential for VAT export compliance in a complex trade e...

A Cautionary Tale for SARS: Novation, Rule 31, and...

22 May 2025
Individuals Tax

The Johannesburg Tax Court’s recent judgment in IT 25209 clarifies the limits of SARS’ ability to in...

ITR14 Under Scrutiny: Why SARS Is Watching—and How...

22 May 2025
Corporate Tax

SARS is tightening its grip on corporate tax compliance, with increased audits and penalties linked...

Managing expectations when interacting with SARS

22 May 2025
Tax Administration

Interacting with SARS: Know Your Rights and the Limits of Its Powers

Practical steps to prepare for the 2025 Tax Season

06 May 2025
Tax Administration

With SARS audits and verifications on the rise, early and structured preparation is key. Start by en...

Tax Considerations When Investing Inherited Funds...

14 April 2025
Individuals Tax

This article explores the tax implications of investing inherited funds via a trust in South Africa,...

The Tax Treatment of Goodwill: Why Amortisation is...

15 April 2025
Corporate Tax

A brief overview of why goodwill amortisation is not tax-deductible under South African income tax l...

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...

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...

VAT Registration for Visa Application Agent

02 April 2025
VAT

An overview of VAT registration requirements for agents assisting with visa applications, focusing o...