Monthly SARS and Tax Update - August 2025
Presenters : Prof. Jackie Arendse
Overview
The South African tax landscape is increasingly complex and constantly changing, with legislative amendments, tax judgments, SARS documents, and operational developments. Staying up to date with these changes is challenging, and the evolving environment can quickly become overwhelming.
The Monthly SARS and Tax Updates enable you to stay abreast of all the main changes as they happen. The monthly 2-hour videos cover changes in tax legislation, tax judgments and interpretation matters, and SARS documents such as new and updated interpretation notes, rulings, and guides. The information is essential for tax professionals, accountants, businesspeople, and anyone interested in or impacted by the finance world.
Video Content
In this session, we cover key tax developments, including:
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Tax Case Judgments
Supreme Court of Appeal (SCA):
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CSARS v African Bank Limited (242/2024) – Jurisdiction of the Tax Court where SARS refuses a VAT determination under s 17(1); whether such refusal qualifies as a decision subject to objection and appeal under the TAA.
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The Lion Match Company (Pty) Ltd v CSARS (1047/23 & 1067/23) – Whether the Tax Court may increase an assessment at SARS’s request in the absence of the taxpayer.
High Court:
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Kerbyn Cape 2 (Pty) Ltd v CSARS (15899/2023) – High Court jurisdiction vs Tax Court exclusivity; late objection condonation; judicial review under PAJA and TAA; procedural fairness and taxpayer remedies.
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SARS Publications:
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Key updates from SARS documents, including interpretation notes, rulings, guides, and newsletters.
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Other Matters:
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Any additional issues that arise during the session.
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Competencies Developed
After watching this video, participants are able to:
- Stay updated with important and current changes in tax legislation and SARS practice
- Apply key aspects of new SARS documents (e.g., binding rulings, interpretation notes, SARS guides/notices)
- Advise clients on the impact of the latest tax amendments on compliance and planning opportunities
- Train staff to prepare SARS-compliant tax returns considering the latest amendments and SARS practice
- Identify topics for client communications to alert clients about developments impacting their tax compliance and planning opportunities
- Revise clients’ tax planning strategies based on the latest legislative and SARS updates