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Tax Administration News

SARS Audit Delays and Appeal Challenges

26 November 2024
Tax Administration

What is the appropriate process for a taxpayer to follow if they disagree with an estimated addition...

SARS Verification and Requests for Relevant Materi...

10 October 2024
Tax Administration

Many taxpayers have experienced a dramatic increase in Requests for Relevant material by SARS. Some...

Why must Record Keeping be a Burden?

01 October 2024
Tax Administration

Taxpayer obligations are balanced against SARS’ powers and duties. SARS is responsible for the admin...

VAT Estimated Assessments

17 September 2024
Tax Administration

SARS is currently issuing estimated assessments after conducting reviews or audits on income tax and...

Trust Year-end Change from 28 February

03 September 2024
Tax Administration

A Group of companies’ structure includes a resident Inter Vivos Employment Incentive Trust. The trus...

Tax Planning: A “Curse” or a “Necessity”?

03 September 2024
Tax Administration

SARS instituted action against the appellants in terms of section 183 of the Tax Administration Act...

Interpretation Note 132

05 August 2024
Tax Administration

This Note provides guidance on when, due to tax non-compliance, a person may not register as a tax p...

Incorrect IRP5 Certificate

25 July 2024
Tax Administration

A client received R3,036,765 with R1,222,789.93 PAYE withheld, but the employer issued an incorrect...

Mandatory Disclosure Rules

25 April 2024
Tax Administration

The Mandatory Disclosure Rules process has been designed to improve compliance within the Common Rep...

Enhancements to Trusts’ Beneficial-Ownership Info...

02 November 2023
Tax Administration

SARS aims to meet FATF requirements by recording all BO of registered Trusts.

Employer Interim Reconciliation Declarations (EMP5...

02 November 2023
Tax Administration

Changes for the PAYE Interim Filing Season.

Incorporating Trust Income and Donations in IT3 Th...

02 November 2023
Tax Administration

Through SARS eFiling, you can securely submit IT3 third party data to SARS.

Online Registration for Excise Diesel Refund for F...

02 November 2023
Tax Administration

Learn more about the Excise Diesel Refund for Food Manufacturers Scheme.

Are you a Tax Practitioner with Micro-businesses...

02 November 2023
Tax Administration

Then you must tell them about Turnover Tax.

Charging of Contingency Fees

02 November 2023
Tax Administration

TP fees must align with the task's nature and complexity when working for a client.

Should a Deceased Person’s Income Tax Return be fi...

12 October 2023
Tax Administration

When a person dies, the Executor must file a final income tax return for the deceased.

What happens when SARS pays a refund into an old b...

12 October 2023
Tax Administration

Update all details, including banking information, before filing your Income Tax Return.

Shared Access

12 October 2023
Tax Administration

Shared access is a function available on eFiling.

Employer’s Interim Reconciliation

12 October 2023
Tax Administration

Employer Interim Reconciliation Declarations (EMP501) this year starts on 18 September 2023.

A matter of review and the High Court’s jurisdicti...

12 October 2023
Tax Administration

Will the ConCourt have the final say?

Inclusion of IT3(t) & IT3(d) to the IT3 Third-Part...

21 September 2023
Tax Administration

Inclusion of IT3(t) & IT3(d) to the IT3 Third-Party Data reporting

Angelo Agrizzi may have won the battle, but has he...

21 September 2023
Tax Administration

Angelo Agrizzi may have won the battle, but has he won the war? A novel judgment on the repatriation...

Exempt Institutions and PAYE

14 September 2023
Tax Administration

Exempt Institutions and PAYE

Exempt Institutions and Submission of Annual Retur...

14 September 2023
Tax Administration

Exempt Institutions and Submission of Annual Returns (IT12EI)

Requirement to Submit Section 18A data to SARS – T...

14 September 2023
Tax Administration

Requirement to Submit Section 18A data to SARS – Third Party Data IT3(d)

Tax disputes and onus of proof: a rotten apple ana...

06 September 2023
Tax Administration

Tax disputes and onus of proof: a rotten apple analogy

Prescription, assessments, SARS’ subjective satisf...

03 August 2023
Tax Administration

Prescription, assessments, SARS’ subjective satisfaction and disputes

The rights of access to information and freedom of...

09 June 2023
Tax Administration

The rights of access to information and freedom of expression vs the right to privacy: The minority’...

A game changer for taxpayer confidentiality: The C...

09 June 2023
Tax Administration

A game changer for taxpayer confidentiality: The Constitutional Court decides in a narrow 5-4 split...

Tax Penalties and Remission

17 May 2023
Tax Administration

Tax Penalties and Remission

High Court declares the power to issue income tax...

28 April 2023
Tax Administration

High Court declares the power to issue income tax exemptions through a gazette notice unconstitution...

Effective resolution of SARS’ requests for relevan...

21 April 2023
Tax Administration

Effective resolution of SARS’ requests for relevant material process

Achieving success with requests for remission/redu...

21 April 2023
Tax Administration

Achieving success with requests for remission/reduction of tax penalties and interest in South Afric...

Deregistration of Tax Types

23 March 2023
Tax Administration

Deregistration of Tax Types

Tax Practitioner Connect Issue 40 (February 2023)...

23 March 2023
Tax Administration

Tax Practitioner Connect Issue 40 (February 2023) | South African Revenue Service

Dealing with tax return corrections and voluntary...

16 March 2023
Tax Administration

Dealing with tax return corrections and voluntary disclosure

What is meant by “a part or amount of a disputed a...

01 March 2023
Tax Administration

What is meant by “a part or amount of a disputed assessment not objected to” in Rule 32(3) of the Ta...

Tax disputes: Pre-litigation and litigation burden...

13 February 2023
Tax Administration

Tax disputes: Pre-litigation and litigation burdens of proof

The end of a cycle and the beginning of a new one:...

16 January 2023
Tax Administration

The end of a cycle and the beginning of a new one: Publication of the 2022 tax law amendment acts an...

What constitutes a ‘tax debt’ in the context of re...

11 January 2023
Tax Administration

What constitutes a ‘tax debt’ in the context of recovering debt from third parties

To ‘tax debt’ or not to ‘tax debt’: SARS’ debt rec...

08 December 2022
Tax Administration

To ‘tax debt’ or not to ‘tax debt’: SARS’ debt recovery options keep getting better

Understatement penalties and bona fide inadvertent...

08 December 2022
Tax Administration

Understatement penalties and bona fide inadvertent errors

Settlements and seizures in tax disputes: A recent...

08 December 2022
Tax Administration

Settlements and seizures in tax disputes: A recent judgment

Associations: Funding requirement

15 November 2022
Tax Administration

Associations: Funding requirement

New tax rules for returns of capital

09 November 2022
Tax Administration

New tax rules for returns of capital

Tax Practitioner Connect Issue 37

01 November 2022
Tax Administration

Tax Practitioner Connect Issue 37

The importance of a thorough objection

27 October 2022
Tax Administration

The importance of a thorough objection

Tax Guide for Share Owners (Issue 8)

19 October 2022
Tax Administration

Tax Guide for Share Owners (Issue 8)

National Treasury cannot lawfully approve abandonm...

07 October 2022
Tax Administration

National Treasury cannot lawfully approve abandonment of taxes without recommendation from the reven...

Media statement: Designation of Acting Tax Ombud

07 October 2022
Tax Administration

Media statement: Designation of Acting Tax Ombud

Tax Practitioner Connect Issue 36

23 September 2022
Tax Administration

Tax Practitioner Connect Issue 36

Standing on solid ground(s) when objecting to an a...

23 September 2022
Tax Administration

Standing on solid ground(s) when objecting to an assessment

SARS Mobile Tax Unit - Western Cape

15 June 2022
Tax Administration

SARS Mobile Tax Unit - Western Cape

Fairness for all: Case 15

15 June 2022
Tax Administration

Taxpayers regularly experience challenges with IRP5 certificates, either with incorrect information...

Amended criteria for recognised controlling bodies...

01 June 2022
Tax Administration

Amended criteria for recognised controlling bodies relating to the registration and management of th...

Important Alert: SARS Changes to CPD Requirements...

01 June 2022
Tax Administration

Important Alert: SARS Changes to CPD Requirements and Record-keeping

Resolving issues with tax assessments

10 May 2022
Tax Administration

Tax assessments are often the cause of some form of issue with SARS. The Tax Administration Act prov...

IMPLEMENTATION OF TAX DIRECTIVES ENHANCEMENTS

03 May 2022
Tax Administration

On 22 April 2022, the South African Revenue Service (SARS) implemented the legislative changes in re...

PAYE PENALTIES: ADMIN PENALTIES - REQUEST FOR REMI...

03 May 2022
Tax Administration

In 2021, SARS implemented administrative penalties on the late or non-submission of EMP501 Employer...

Reminder to Tax Practitioners of SARS online chann...

03 May 2022
Tax Administration

Reminder to Tax Practitioners of SARS online channel functionality

Challenging SARS judgment debt

21 April 2022
Tax Administration

The Tax Administration Act contains provisions which effectively enable SARS to convert a tax debt i...

F Taxpayer v Commissioner for the South African Re...

11 April 2022
Tax Administration

F Taxpayer v Commissioner for the South African Revenue Service (IT 45842) [2022] ZATC 1 (25 Februar...

How do you capture the detail of an employee worki...

06 April 2022
Tax Administration

How do you capture the detail of an employee working abroad to ensure that the R1250000 tax free amo...

Launch of SARS multilingual tax terminology public...

17 March 2022
Tax Administration

Launch of SARS multilingual tax terminology publication

Rates at which interest-free or low interest loans...

29 March 2022
Tax Administration

View the April 2022 Interest Rates – Table 3.

Invitation for applications by suitable candidates...

28 March 2022
Tax Administration

SARS hereby invites applications by individuals, for appointment as members of the Tax Court.

Tax Ombud Publishes a Draft Collection of Taxpayer...

01 February 2022
Tax Administration

Pretoria: The Taxpayer Bill of Rights might still be a dream, but the draft Compendium of Taxpayer R...

[FAQ] VAT and PAYE registration of a sole propriet...

23 July 2021
Tax Administration

A taxpayer owns a supermarket as a sole proprietor – he and his wife are married in community of pro...

[FAQ] Documentation necessary to prove the base co...

05 July 2021
Tax Administration

A taxpayer acquired assets a while ago however he does not possess invoices to prove the amount. Are...

[FAQ] A payment arrangement during existing VAT di...

04 May 2021
Tax Administration

A VAT vendor has a substantial amount of VAT outstanding. He wishes to make a payment arrangement wi...

An interesting development for VDP applicants as w...

10 March 2021
Tax Administration

Of late, the Voluntary Disclosure Programme (‘VDP’) legislation in Chapter 16 of the Tax Administrat...

SARS letters of demand: what to do upon receipt th...

15 December 2020
Tax Administration

In recent times SARS has been clamping down on those taxpayers who have outstanding tax debts due. T...

Attempt to curb the adverse effects of unallocated...

11 November 2020
Tax Administration

The Draft TALAB proposes the provision of specific timeframes within which the SARS can allocate pay...

No delivery, no pay: Another win for a taxpayer in...

21 September 2020
Tax Administration

Under the Tax Administration Act 28 of 2011 (TAA), SARS is entitled to collect outstanding tax debt...

How to obtain your Tax Clearance Information

06 July 2020
Tax Administration

As a Small, Micro or Medium Enterprise (SMME), at some point or another you will be required to prov...

Filing Season 2020

26 June 2020
Tax Administration

Our country is enduring the most difficult period in its history. As President Cyril Ramaphosa aptly...

Joseph Nyalunga v CSARS (Case No: 90307/2018)

23 June 2020
Tax Administration

Tax administration; reviewing and setting aside of assessments; sections 95(1), 100(1)(a) and (b), 1...

The management of tax debts, including interest an...

25 May 2020
Tax Administration

Keeping in good standing with the South African Revenue Authority (‘SARS’) is of the utmost importan...

How do I contact SARS with my debt query (Business...

06 May 2020
Tax Administration

Businesses that are incapable of making payment due to the COVID-19 disaster, may apply to defer tax...

Tax Relief Measures

04 May 2020
Tax Administration

National Treasury and SARS are proposing the following set of measures to help businesses focus on s...

SARS Updated Table of Interest Rates: Table 3 – R...

04 May 2020
Tax Administration

The term “official rate of interest” is defined in section 1(1) of the Income Tax Act 58 of 1962 (th...

Q&A'S for Employers on Covid-19 Tax Relief

25 April 2020
Tax Administration

SARS published a document to answer employers' questions on the Covid-19 tax relief

Position Paper on Crypto Assets

25 April 2020
Tax Administration

SARS published the Intergovernmental Fintech Working Group’s (IFWG) Position Paper on Crypto Assets...

SARS VAT Reference Guide for Foreign Donor Funded...

14 April 2020
Tax Administration

This reference guide provides information and guidelines regarding the value-added tax (VAT) treatme...

Protecting the silver lining: SCA confirms no empl...

16 April 2020
Tax Administration

The Fourth Schedule to the Income Tax Act 58 of 1962 (ITA), places an obligation on all employers an...

Increase in the limit of the annual contribution t...

27 March 2020
Tax Administration

Section 12T of the Income Tax Act provides for an exemption of interest earned, dividends earned and...

COVID-19 Tax proposals: How SARS is assisting taxp...

03 April 2020
Tax Administration

National Treasury and SARS have introduced certain tax measures to temporarily relieve the pressure...

Draft Disaster Management Tax Relief Bill

01 April 2020
Tax Administration

The National Treasury in South Africa on 29 March 2020 issued “explanatory notes” on certain tax leg...

How to contact SARS during the lockdown period

25 March 2020
Tax Administration

SARS will provide all taxpayer services via our online channels and contact centers to give effect t...

SARS Updated Tables A and B of the Average Exchang...

06 March 2020
Tax Administration

The Income Tax Act, 1962, provides specifically that certain amounts expressed in a foreign currency...

SARS Updated Tables of Interest Rates

04 March 2020
Tax Administration

Interest rates charged in terms of the legislation administered by SARS are split into three main ca...

Case Law - Medtronic International v CSARS (Case N...

28 February 2020
Tax Administration

Whether CSARS should have included internal e-mail correspondence between staff as part of the recor...

Understatement penalty – the taxpayer’s right to r...

31 January 2020
Tax Administration

When an assessment is issued, the taxpayer has a right to request reasons for the assessment from SA...

Sometimes, knowledge is an entitlement – an import...

06 February 2020
Tax Administration

The unreported judgment of Brits and Others v The Commissioner for the South African Revenue Service...

Binding General Ruling (BGR) 9 (Issue 4) – Taxes o...

30 January 2020
Tax Administration

This Binding General Ruling ("BGR") identifies the taxes administered by SARS which in its opinion c...

Can SARS Customs Enter Premises Without a Warrant?

08 August 2013
Tax Administration

Author: ENS

Interest-free loans to trusts: Proposed amendment...

08 October 2018
Tax Administration

Author: Louis Botha

The proposed amendments regarding dividend strippi...

04 March 2019
Tax Administration

Author: Louis Botha

When must a reportable arrangement be disclosed to...

04 February 2019
Tax Administration

Author: Ben Strauss

Is your Tax Objection Late? Here’s What to Do

15 January 2019
Tax Administration

Author: Nico Theron

Is the Office of the Tax Ombud doing its job?

11 December 2018
Tax Administration

Author: Jessica Carr

More than one way to skin a cat? High Court consid...

26 October 2018
Tax Administration

Author: Louis Botha

Back to basics: navigating a SARS audit and disput...

17 October 2018
Tax Administration

Author: Taryn Solomon

Mapping out MAP procedures

17 September 2018
Tax Administration

Author: Jessica Carr

More than one way to skin a cat?

10 September 2018
Tax Administration

Author: Louis Botha

Tax attorney explains SARS' new strategy to tackle...

07 August 2018
Tax Administration

Author: Darren Britz

If no tax debt, SARS must pay the refund: An inter...

16 July 2018
Tax Administration

Author: Louis Botha

PWC Tax Alert: Fixed non-compliance penalties impo...

17 May 2018
Tax Administration

Author: PWC

Status of SARS interpretation notes

04 May 2018
Tax Administration

Author: Ben Strauss

Status of SARS interpretation notes

04 May 2018
Tax Administration

Author: Ben Strauss

SARS snuffs out Lion Match's "novel" application

16 April 2018
Tax Administration

Author: Wesley Grimm

Call for comment: Draft comprehensive guide to CG...

06 January 2015
Tax Administration

Author: SARS

Do not go gently into that good Declaratory Order

09 April 2019
Tax Administration

Authors: Nirvasha Singh and others

Assessing tax levels and the tax mix in OECD coun...

30 November 2015
Tax Administration

Author: OECD

Employee share incentive schemes revisited again

02 March 2015
Tax Administration

Authors: Andrew Lewis and Mareli Treurnicht

SARS issues new guide to understatement penalties...

09 April 2018
Tax Administration

Author: Jerome Brink

Revenue Statistics in Africa

24 November 2015
Tax Administration

Author: OECD

Institutions of intergovernmental fiscal relations...

24 November 2015
Tax Administration

Author: OECD

What you need to know when a third party contacts...

14 March 2018
Tax Administration

Author: PWC

PwC Tax Alert: Budget proposals regarding Tax Admi...

07 March 2018
Tax Administration

Author: Elle-Sarah Rossato

Did the punishment fit the crime? The Tax Court re...

26 January 2018
Tax Administration

Author: Louis Botha

Understatement Penalties

10 October 2017
Tax Administration

Author: Nico Theron

SARS' goal to align all interest provisions: furth...

18 September 2017
Tax Administration

Authors: Rudi Katzke and Yashika Govind

SARS says “pay up”, but the court says “no”: An im...

04 September 2017
Tax Administration

Author: Louis Botha

If no tax debt, SARS must pay refund: notable jud...

03 August 2018
Tax Administration

Author: Louis Botha

If no tax debt, SARS must pay refund: notable judg...

13 August 2018
Tax Administration

Author: Louis Botha

Welcome tax proposals to the debt relief rules

06 May 2020
Tax Administration

Authors: Lavina Daya and David Marais

SARS clarifies a vendor's entitlement to claim inp...

06 May 2020
Tax Administration

Author: Varusha Moodaley

The “specific” doubtful debts allowance

06 May 2020
Tax Administration

Authors: Robert Gad and Taryn Solomon

VAT on non-executive director remuneration: More q...

06 May 2020
Tax Administration

Author: Gerhard Badenhorst

SARS releases media statement on the tax treatment...

06 May 2020
Tax Administration

Authors: Robert Gad and Jo-Paula Roman

How should the directors' fees of Non-Executive Di...

06 May 2020
Tax Administration

Author: Dale Cridlan

SARS speaks up: Some clarity provided on the taxat...

06 May 2020
Tax Administration

Author: Candice Gibson

A taxpayer’s unfortunate experience with SARS

06 May 2020
Tax Administration

Author: Heinrich Louw

Securities lending arrangements back in the spotl...

06 May 2020
Tax Administration

Author: Jerome Brink

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