Zero-rated chicken will have minimal impact on tax revenue, report finds
Advocates say including certain chicken products in the zero-rated food basket will directly benefit poorer households that rely on bone-in cuts and offal.
Tax
Fewer taxpayers increasingly carrying the personal income tax load
With no inflation adjustment in 2025, PIT collections rose sharply, increasing the burden on individuals without changes to the headline rates.
Open letter to Kieswetter highlights rising taxpayer frustration
The Office of the Tax Ombud is seeing the same delays, verification snags, and procedural irregularities highlighted by a tax practitioner.
Courts willing to consider evidence beyond a contract’s written terms
Modern contract interpretation permits surrounding circumstances to explain contractual meaning – undermining SARS’s argument that extrinsic evidence is inadmissible.
Court tells SARS: A deal is a deal
A High Court ruling confirms that SARS must honour lawful settlement agreements and cannot rely on internal systems or administrative hurdles to escape binding terms.
Stricter reporting obligations for crypto-asset transactions
From 1 March, new frameworks will impose expanded due diligence and information-exchange obligations on exchanges, custodians and banks.
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.
Treasury pushes back against increasing taxes on higher-income earners
Deputy DG Christopher Axelson tells Parliament Treasury will prioritise improved revenue collection and closing loopholes rather than further rate increases.
Treasury proposes 20% national online gambling tax to curb harm
The measure is expected to generate over R10bn, but Treasury says its primary aim is to deter harmful gambling behaviour.
Tax compliance is easier, but corporates’ trust in SARS remains split
PwC finds a downward trend in penalties and verification risk. Yet corporate taxpayers continue to voice concerns over consistency, fairness, and accessing SARS support.
Treasury upbeat on near-term tax haul, but flags medium-term shortfalls
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.
ConCourt judgment widens High Court’s jurisdiction in tax cases
The Court replaces the restrictive ‘exceptional circumstances’ test with a flexible ‘good cause’ standard, creating new forum-choice opportunities.
Three years that matter: emigration and access to retirement funds
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.
Treasury concedes on one CIS tax proposal, holds firm on another
National Treasury has withdrawn its proposal that would have triggered capital gains tax when fund managers merge collective investment scheme portfolios.
Schools’ exit VAT liability postponed for a year
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.
More taxpayers will be caught by lower ringfencing threshold
The threshold for ringfencing assessed losses from ‘suspect’ or ‘hobby-like’ trades will be reduced from the 45% marginal rate to 39%.
Treasury withdraws plan to tax foreign pensions, pledges wider consultation
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.
