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.
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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.
Tax filing season will put new security measures to the test
After concerns over profile hijackings and fraud, SARS says stronger security measures are central to its digital-first tax-filing strategy.
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.
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.
Taxpayers may use non-lawyer representatives, SCA rules
The judgment confirms that the Tax Administration Act and Tax Court Rules do not restrict appearances to admitted legal practitioners.
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.
South Africans living abroad can no longer ignore the AIT process
Banks are already acting on the updated exchange control requirements, and transfers without an AIT certificate may be frozen.
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.
GAAR assessments cannot be rewritten in litigation, SCA rules
SARS cannot fundamentally alter the factual basis or remedy of an assessment issued under the general anti-avoidance rule provisions through a Rule 31 statement.
