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.
#taxcompliance
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.
What to check when SARS has filled in your return
Two-pot withdrawals, carried-forward retirement contributions, and incomplete third-party data can affect the final tax position.
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.
New SARS filing feature could mean fewer verification delays
By addressing minor inconsistencies upfront, taxpayers may avoid verification delays and receive refunds sooner where applicable.
Connected data is strengthening the fight against tax evasion
Advanced data matching is helping SARS to identify businesses and individuals whose tax affairs do not align with their activities.
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.
Millions may get SARS refunds without submitting returns
Auto-assessments begin on 1 July. This is what taxpayers should do to avoid delays, protect themselves from scams, and ensure refunds are paid without a hitch.
Can a tax deduction be claimed a decade late?
A fuel exporter lost a R38.8-million deduction claim, but the Tax Court ruling may open a fresh battle over whether the correct tax years can still be re-opened.
SARS, NCC join forces to tighten grip on non-compliant imports
A new SARS–NCC agreement strengthens enforcement against non-compliant imports as authorities tighten controls on e-commerce and customs risks.
SARS warns rogue staff: resigning won’t save you
SARS has frozen the assets of former officials, signalling that employees who betray the institution will be held accountable – even after they leave.
SARS raids mark overdue escalation in illicit economy crackdown
Search-and-seizure operations targeting customs corruption mark a move from policy to enforcement, as SARS steps up efforts against illicit trade draining billions from the fiscus.
Can taxpayers lose by challenging SARS? The hidden risks in transfer pricing disputes
Taxpayers challenging assessments in transfer pricing disputes face hidden risks, including the rare possibility that the Tax Court could consider increasing an assessment.
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.
SARB’s new exchange control rules draw criticism
The Institute for International Tax and Finance says the latest exchange control changes could discourage foreign investors and add red tape for non-residents.
Navigating double taxation agreements in retirement planning
DTAs shape the taxation of lump sums and annuities. This is what financial advisers can do to preserve clients’ retirement benefits.
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.
