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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...

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...

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 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...

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...

Ethics in Tax Practice: Navigating the Shifting La...

16 July 2025

As tax rules, technology, and ESG demands evolve, tax practitioners must go beyond compliance. This...

Are Veterinary Inspection Fund Fees Deductible for...

25 June 2025
Corporate Tax

This article explains whether farmers can deduct veterinary inspection fees as a business expense or...

Are Auction Houses Allowed to Charge VAT on SUVs?

04 July 2025
VAT

A brief analysis of whether VAT may legally be charged on SUV sales by auction houses in South Afric...

Fringe Benefit Tax Treatment of Medical Insurance...

02 July 2025
Tax Administration

Guidance on taxing and reporting employer medical insurance subsidies as fringe benefits on payroll...

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 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...