When SARS oversteps, how can taxpayers fight back?
Complex legislation, estimated assessments, and collection measures can leave individuals and smaller businesses struggling to challenge SARS effectively.
Author: Amanda Visser
SARS separates diesel refunds from VAT system
The standalone system introduces new registration, seller relationships, and record-keeping requirements.
SCA settles uncertainty over deductibility of raising fees
The majority judgment confirms that raising fees can qualify as finance charges similar to interest, potentially reducing the after-tax cost of debt funding.
SARS begins biggest VAT reporting overhaul in decades
The shift to near real-time reporting promises better fraud detection and faster refunds, but businesses face significant technology costs and implementation challenges.
Draft tax bills target spousal donations and VDP interest relief
Treasury wants to close what it sees as a tax-avoidance route involving emigrating spouses, while proposing a taxpayer-friendly change to voluntary disclosures.
Crypto transactions and undeclared holdings face growing scrutiny
Experts say taxpayers with undeclared crypto income should consider voluntary disclosure before enhanced reporting increases the likelihood of a SARS audit.
Dividend-stripping case sharpens the boundaries of legitimate tax planning
The Tax Court has affirmed the choice principle but raised fresh questions about where legitimate tax-efficient structuring ends and impermissible avoidance begins.
Tax uncertainty clouds offshore trust distributions
Practitioners warn that applying section 7(8) to cross-border trust distributions could create onerous and potentially perpetual tax and compliance consequences.
Trust tax filings jump as penalties start to roll out
Trustees face growing pressure to file outstanding returns or formally deregister dormant trusts before penalties escalate.
Data integrity emerges as the new tax risk frontier
Companies are under growing pressure to prove that the figures in returns, financial statements, and supporting documents all tell the same story.
SA closer to advance pricing regime, but thresholds threaten access
The new APA process aims to reduce disputes and double taxation, but practitioners say the entry bar is so high that few groups will qualify.
Temporary fuel tax cuts blunt impact of crude spike
The main pressure on petrol prices is coming from global crude markets and freight costs rather than taxes alone.
ConCourt ruling expands GAAR reach and raises investor risk
A wider interpretation of ‘party’ under GAAR means even commercially sound participants may face SARS’s scrutiny in multi-entity transactions.
Tax amendments materially narrow understatement penalty defence
The bona fide inadvertent error defence is limited to substantial understatements, but there is relief for taxpayers seeking to challenge estimated assessments.
Businesses should weigh VAT deregistration carefully
Rising the VAT threshold to R2.3m may prompt some businesses to deregister, but the process can trigger an immediate output tax liability on assets.
VAT decision highlights constitutional defects across tax Acts
Tax experts say the constitutional problem identified by the High Court could affect several other laws that give the finance minister similar powers.
Smart tech boosts compliance, yet R646bn tax debt looms large
Using AI and third-party data, SARS identified some 100 000 high-income earners who were not registered for tax.
