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.