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 […]