Trust Tax Registration Is a Must: SARS Allows No Exceptions
The South African Revenue Service (SARS) has made it unmistakably clear: every resident trust must register for income tax and submit annual returns — without exception.
Why South Africa’s Concentrated Tax Base Matters to SARS and Policymakers
Each year around Budget time, attention turns to how South Africa funds its public spending and without question the narrative resurfaces of a small percentage of taxpayers footing a disproportionate share of personal income tax (PIT).
Budget 2026 & VAT: The Quiet Revenue Lever SARS Is Already Pulling
Budget 2026 is shaped by the need to drive revenue, and VAT remains a dependable lever to achieve it. With limited economic growth and a stretched tax base, VAT’s stability draws administrative attention over politically costly rate adjustments. This year, the emphasis shifts away from dramatic policy moves toward targeted, enforcement‑led refinements.
SARS Expands Its Reach: Offshore Accounts and Crypto Now Fully Exposed
From 1 March 2026, global reporting standards reach your digital and cross-border wealth. If you hold crypto through offshore structures, trade on foreign exchanges, or maintain cross-border financial interests that have not been carefully disclosed and classified, the risk landscape has shifted materially.
SARS Tax Debt Collection Strategies and The Head in the Sand Trap!
Most taxpayers who receive enforcement style communications from SARS are rarely caught off guard as they already know a debt exists. The danger is not the notice itself, but the hesitation that comes before it.
Warning to Taxpayers with Undisclosed Foreign Income: Supreme Court of Appeal Backs SARS
In a recent decisive judgement, the Supreme Court of Appeal (SCA) ruled against a taxpayer who failed to account for a foreign deposit of R1.67 million. In the Lutzkie v CSARS (1135/2023) [2026] ZASCA 11 (“Lutzkie”) case, the taxpayer unsuccessfully tried to avoid an additional assessment and penalties raised by the South African Revenue Service […]
Court Scrutiny of SARS’ Powers and Internal Protocols – Why the Tax Man May Come Up Short
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.
SARS Gatekeeper Role Delays Offshore Directors’ Fees
Non-Executive Directors who are non-resident for South African tax purposes are increasingly experiencing delays and uncertainty when seeking to remit directors’ fees offshore. This follows recent regulatory amendments published by the South African Reserve Bank (SARB), which formally position the South African Revenue Service (SARS) as the primary compliance gatekeeper for the externalisation of income.
New Banking and Tax Rules Impact Receiving and Remittance of Rental Income for Foreign Property Owners in South Africa
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 […]
SARS Ends Trust Leniency: Enforcement Action Now Underway
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 […]