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

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


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

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


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

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


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Unpacking SARS Risk Assessment System as Filing Se...

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


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Capital Gains Tax Risks for Trusts: The Dangers of...

An analysis of the tax risks trusts face when relying on incorrect IT3(c) base costs, highlighting c...


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

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


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Tax Considerations for South African Companies Act...

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


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Cross-Border Inheritances and Historical Emigratio...

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


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Some Clarity on the Recent Retirement Reforms

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


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Start preparing for 2025 tax Season

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


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Severance Pay Entitlements for Independent Contrac...

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


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VAT Deregistration Due to Division Amalgamation

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


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

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


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Tax Treatment of Rental Income Distribution via Tr...

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


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

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


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

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


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

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


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Managing expectations when interacting with SARS

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


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Practical steps to prepare for the 2025 Tax Season

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


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Tax Considerations When Investing Inherited Funds...

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


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

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


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VAT Implications of Exporter of Record Designation...

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


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

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


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VAT Registration for Visa Application Agent

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


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