SARS Introduces Digital Registration System for Exempt Institutions
The South African Revenue Service (SARS) has announced that it is moving the registration and application process for Income Tax Exempt Institutions to a fully digital system. This development forms part of SARS’s broader strategic objective to simplify taxpayer compliance by leveraging digital platforms.
SCA Confirms SARS’ Firm Approach to Penalties and Nil Returns
The Supreme Court of Appeal has recently handed down a judgment that reinforces SARS’ strict stance on understatement penalties and the use of estimated assessments when taxpayers fail to provide accurate information. In Ntayiya v SARS [2025] ZASCA 183, the Court dismissed an appeal by a taxpayer who sought repayment of funds attached by SARS […]
High Court Confirms SARS Must Honour Final Settlement Agreements
The High Court has recently handed down a decisive judgment in Inhlakanipho Consultants (Pty) Ltd v Commissioner for SARS, offering crucial assurance to taxpayers who have relied on, and continue to rely on, negotiated outcomes with SARS. The Court confirmed that once a settlement agreement is lawfully concluded under the Tax Administration Act, No. 28 […]
SARS Keeps Their Eyes on All Travellers Entering and Leaving South Africa – What You Need to Know
Ahead of the peak holiday season, the South African Revenue Service (SARS) has issued a timely reminder encouraging all travellers to use the SARS Online Traveller Declaration System before entering or leaving South Africa, to help streamline processing at ports of entry.
Key Tax Compliance Lessons from the Long-Running Africa Cash and Carry Case
The matter of CSARS v Africa Cash and Carry (Crown Mines) (Pty) Ltd and Another illustrates the critical role of responsible tax debt management within corporate groups. It also highlights how the South African Revenue Service (SARS) assesses financial capacity and evaluates restructuring decisions when determining liability for outstanding tax obligations.