Monthly SARS Update with Prof Jackie Arendse - January 2026
Overview
The South African tax environment is complex, technical, and continually evolving. Legislative amendments, new tax judgments, SARS interpretation documents, and operational changes make it challenging for tax professionals and businesses to stay updated.
The Monthly SARS Updates provide a concise yet comprehensive breakdown of all key developments as they arise. Each monthly 2-hour video highlights the most important updates in tax legislation, SARS practice, recent judgments, and new or revised SARS documents—including interpretation notes, rulings, guides, and notices. This essential information ensures that tax professionals, accountants, advisors, and business leaders remain fully informed and compliant.
Video Content
This month’s video covers the following in the January update:
New legislation:
- Status of 2025 amendment Bills/Acts.
- TAA Draft Notice – Incidences of non-compliance subject to a fixed amount penalty.
Tax cases:
- Inhlakanipho Consultants v CSARS [2025] ZAGPPHC 1210 – Settlement agreement and allocation of payments.
- Ntayiya v CSARS [2025] ZASCA 183 – Understatement penalties on income tax liability.
SARS documents:
- Updated interpretation notes:
- IN 22 (Issue 6) – Transfer duty exemption: PBOs and statutory bodies.
- IN 64 (Issue 5) – Income tax exemption: Bodies corporate and share block companies.
- IN 91 (Issue 3) – Concession or compromise of a debt.
- New interpretation notes:
- IN 142 – Meaning of “similar finance charges.”
- Practice Note archived:
- Practice Note 31 of 1994 – Interest paid on moneys borrowed.
Competencies Developed
After watching this video, you are:
- Competent to apply key aspects of newly issued SARS documents (binding rulings, interpretation notes, guides, notices, etc.).
- Competent to advise clients on the impact of the latest legislative amendments on their tax compliance obligations and planning opportunities.
- Able to train staff to prepare SARS-compliant tax returns in line with current legislation and SARS administrative practice.
- Informed about suitable topics for client communication, enabling you to alert clients to important developments affecting their tax position.
- Competent to revise client tax planning strategies based on the latest changes and emerging SARS trends.
Related Webinars
Monthly SARS and Tax Update - October 2022
Monthly SARS and Tax Update - March 2024