Tax disputes: compliance and the interests of justice trump rigid timelines
The Supreme Court of Appeal found in favour of SARS despite it ignoring a 45-day timeline for more than a year.
Author: Amanda Visser
SARS: Almost 100% of its auto assessments are accurate
Tax practitioners say the headline statistic may obscure the true extent of incomplete auto assessments.
SCA confirms validity of a tax opinion when it is correct in fact and law
Supreme Court rejects SARS’s argument that the expert’s opinion was tainted by self-interest because of the fee he would earn.
Need for trust and taxpayer support to drive voluntary tax compliance
Despite improvements in taxpayer education and system simplification, low trust in government remains the biggest barrier to voluntary compliance in Africa.
Why few taxpayers report eFiling profile hijackings to the police
Low-income earners fear being ignored, while high-income earners and large businesses find the police to be inefficient.
Budget | Citizens benefiting from only a quarter of spending
Is it time for ‘a proper austerity budget’ that will free up funds for growth-boosting infrastructure projects and service delivery?
SCA upholds pre-commencement tax debts in business rescue
The Supreme Court of Appeal confirms that re-quantifying a tax debt post-rescue commencement doesn’t create a new, preferential liability – cementing SARS’s place as a concurrent creditor under an approved rescue plan.
Constitutionality of the minister’s power to amend tax rates remains untested
UCT tax lecturer Ben Cronin argues that by allowing the minister to amend the income tax rates by announcement in the Budget, Parliament has overstepped its competence, eroding the doctrine that places legislative authority firmly in its hands.
Tax Court faults SARS in R158m VAT case over legal insurance fund
SARS’s stance on input VAT was overturned after the court found the fund to be the principal in an insurance agreement – not merely an agent.
Experts warn reversing VAT increase may be impractical
Once implemented on 1 May, undoing the VAT hike could prove nearly impossible. Even if Parliament later votes against the Rates and Monetary Amounts Bill, the logistics of refunding the collected VAT present formidable challenges.
Proposal to tweak ‘bona fide inadvertent error’ in favour of SARS
The move will limit taxpayer defences that rely solely on claiming an unintentional mistake.
Higher VAT will impact business operations and consumer spending
The Minister of Finance cites an average 19% VAT among peers to argue that South Africa’s 15% rate is low, but isolated comparisons miss key factors such as exemptions, corporate rates, and overall business costs.
Taxed out: why South Africa’s spending problem can’t be ignored
Experts slam the idea of a VAT increase, pointing to a record tax burden and bloated expenditure. From uncollected billions to inefficient governance, the real fix lies in reining in waste, not squeezing taxpayers.
Tax collections miss forecasts – will taxpayers bear the burden?
A dip in corporate and VAT revenues has left a R10bn hole in expected tax collections. As the Budget approaches, Treasury faces a difficult balancing act.
Industry raises red flags over tax treatment of collective investment schemes
Treasury’s proposed tax changes for investment funds may lead to trading distortions and reduced revenue, say industry experts.
Be aware of the difficulties when dealing with tax debt in business rescue
Can a creditor lose their right to enforce post-commencement debt? A High Court case sheds light on the fine print of business rescue rules and SARS’s role in enforcing tax obligations.
Increased focus on voluntary reporting for tax transparency
PwC’s ninth tax transparency review shows a growing trend among South African corporates to produce stand-alone tax reports, signalling a commitment to accountability and sustainable business practices.
