Two recent High Court judgments, in which the South African Revenue Service’s (SARS) powers came under close scrutiny, have delivered a clear message: despite the tax authority’s wide powers under the Tax Administration Act, No. 28 of 2011 (“TAA”), those powers are discretionary, but not unfettered.
Foreign nationals who own fixed property in South Africa and derive rental income from it, are increasingly facing new compliance hurdles when accessing or transferring those funds. Recent feedback from multiple South African banks indicates the tightening of access to non-resident bank accounts where additional tax compliance requirements are not met, which could leave foreign […]
The South African Revenue Service’s (SARS) long-standing period of leniency for trusts has come to an and. On Monday, 9 February 2026, SARS communicated that it has issued final demands to trusts who did not submit an annual tax return for the 2024 and 2025 years of assessment and warned recipients in no uncertain terms […]
With the 2026 Budget Speech set for 25 February, one issue is all but guaranteed to resurface: VAT.
South African trusts and trustees are entering a far more unforgiving tax enforcement environment. The South African Revenue Service (SARS) has shifted from a lenient approach to a more formalised and assertive regime of administrative non‑compliance penalties under the Tax Administration Act No. 28 of 2011 (TAA).
South Africa’s tax system is sending a message that cannot be ignored. SARS have confirmed the figures as at December 2025, recording an undisputed tax debt book in the region of R523 billion. This is not estimated revenue, nor is it tax under dispute. It is money that SARS accepts is legally due, final and […]
The South African Reserve Bank (SARB) has adjusted the operation of the Single Discretionary Allowance (SDA) regime for South Africans transferring funds abroad, now allowing greater flexibility for bona fide current transfers above the R1 million annual threshold.
Scammers seldom announce themselves with force or warning. There is no knock at the door and no prior engagement. This is particularly true when scammers use SARS branding to try and coerce a taxpayer into making payment to the scammers.
Why Home Affairs’ latest proposal should alarm investors, foreign nationals and National Treasury alike The Department of Home Affairs’ White Paper on Immigration Reform, published on 12 December 2025, presents itself as a long overdue modernisation of South Africa’s immigration system. Artificial intelligence, digitisation, streamlined skills visas and clearer pathways to permanent residence all sound […]
In its relentless pursuit of tax compliance, SARS has launched a series of initiatives aimed at streamlining tax processes through various automation enhancements. This includes the identification of specific areas of focus, to enhance detection, enforcement and voluntary compliance – enter SARS Modernisation 3.0.