
Calls grow for full audit trails in eFiling profile hijackings
Tax practitioners argue that the apparent targeting of refund-eligible profiles points to either insider access or critical control failures.

Tax practitioners argue that the apparent targeting of refund-eligible profiles points to either insider access or critical control failures.

PwC finds a downward trend in penalties and verification risk. Yet corporate taxpayers continue to voice concerns over consistency, fairness, and accessing SARS support.

The Regulator’s recent enforcement notices relate to, among other cases, Jacob Zuma’s tax records and payments by the State Security Agency.

The former SARS employee and tax practitioner submitted false VAT returns and forged documents that led to R1.58m in improper refunds.

The asset manager lifted revenue by 10%, but headline EPS declined year-on-year once the prior period’s R561m SARS tax recovery fell away.

National Treasury is inviting submissions of technical tax proposals for possible inclusion in Annexure C of next year’s Budget Review.

The MTBPS raises the 2025/26 gross revenue estimate by R19.7bn but warns of a R15.7bn shortfall against Budget estimates for 2026/27.

The Court replaces the restrictive ‘exceptional circumstances’ test with a flexible ‘good cause’ standard, creating new forum-choice opportunities.

The three-year countdown starts only when SARS formally recognises you as a non-resident – a difference of months can affect access and tax outcomes.

The judgment dismissed parts of Sasfin’s exceptions and left SARS’s statutory claim under the Financial Sector Regulation Act to proceed.

VAT-registered schools will have to deregister from 1 January 2026, but the deemed output VAT on retained assets will only be payable the following year.

Although the amendment will not proceed, Treasury remains concerned about double non-taxation and will re-engage with the industry to find a balanced approach.

SARS will negotiate compromises only where liability is undisputed and both parties agree the taxpayer cannot pay in full.

Requiring SARS to provide written reasons when it rejects the OTO’s recommendations has resulted in an increase in the resolution of complaints.

The authorities say that supervision, prosecutions, and measurable outcomes must continue to avoid re-listing as the next mutual evaluation starts in 2026.

Incorrect source codes trigger unnecessary tax for hundreds of expatriates. The result is lost refunds or large tax bills.

The Tax Ombud’s draft report on profile hijackings finds evidence of failures in SARS’s fraud prevention, detection, and resolution processes.