Monthly SARS Update with Prof Jackie Arendse - September 2026
Duration: 2 hours
Price: R195.00
Monthly SARS Update with Prof Jackie Arendse - September 2026
Presenters : Prof. Jackie Arendse
Overview
The suspension of payment is one of the most contested areas of tax administration, and two recent High Court decisions place its limits squarely in issue: Maumela v CSARS, in which a punitive costs order was sought, and Devland Cash and Carry (Pty) Ltd v CSARS, which considers the taxpayer's access to the SARS documents underlying an assessment. Read together, the judgments clarify the evidentiary and procedural threshold a practitioner must meet before advising a client to withhold payment pending objection, and the cost exposure that follows an application brought without adequate grounds. Taxpayer MLC v CSARS (IT 77272) addresses a related exposure closer to daily practice: where responsibility rests for an understatement penalty when the return in question was submitted through an eFiling profile administered by a representative.
This video examines those judgments alongside the SARS documents issued in the period — Interpretation Note 54 (Issue 3), Interpretation Note 146, Binding Private Ruling 430 on the distribution of a loan account by a trust, and the employer interim reconciliation declarations. Each development is assessed for its practical effect on compliance obligations, dispute strategy and client advisory work, forming part of the Monthly SARS Updates series, which provides a two-hour analysis of legislative amendments, judgments, SARS practice and newly issued documents as they arise.
Video Content
Recent tax judgments
- Maumela v CSARS (HC) — application for the suspension of payment; applicant seeking a punitive costs order
- Devland Cash and Carry (Pty) Ltd v CSARS (HC) — application for the suspension of payment and access to SARS documents
- Taxpayer MLC v CSARS (IT 77272) — understatement penalty and eFiling responsibilities
SARS documents and notices
- Interpretation Note 54 (Issue 3)
- Interpretation Note 146
- Binding Private Ruling 430 — trust distribution of a loan account
- Employer interim reconciliation declarations
Competencies Developed
On completion of this video, practitioners are:
- Competent to apply the key aspects of newly issued SARS documents, including binding rulings, interpretation notes, guides and notices
- Competent to advise clients on the effect of the latest legislative amendments on their compliance obligations and planning opportunities
- Able to guide staff in preparing SARS-compliant returns in line with current legislation and SARS administrative practice
- Informed of suitable topics for client communication, enabling practitioners to alert clients to developments affecting their tax position
- Competent to revise client tax planning strategies in light of the latest changes and emerging SARS trends