SARS publishes tax filing deadlines for 2026
The Notice also sets out who does and does not have to submit a tax return.
Trusts
When estates stall: why liquidity planning is critical for families
Without careful liquidity planning, families risk financial strain for years while estates remain tied up in red tape, highlighting the need for wills, offshore planning, and open financial conversations.
Treasury publishes tax changes affecting pensions, trusts, and individuals
In addition to foreign pensions and trust income, the measures affect death benefits, child maintenance, capital distributions by unit trusts, and assessed losses.
Here are the deadlines for the 2025 tax season
What taxpayers should know about auto-assessments and who is required to file an income tax return.
How to build a lasting legacy: wealth transfer strategies for families
From trusts to tax-smart retirement planning, here’s how to protect your estate, reduce taxes, and prepare the next generation to manage and grow your wealth.
SARS ramps up scrutiny as trust and provisional tax filings surge
With more tax returns submitted, SARS is intensifying efforts to ensure full compliance, particularly among trusts, using AI and data-driven enforcement.
SA racing against February deadline if it wants to exit grey list by mid-2025
National Treasury tells companies and trusts to submit their beneficial ownership information by the end of November.
Constitutional Court clarifies CGT in multi-tier trust arrangements
The court’s interpretation and application of the conduit principle has implications for structures involving layers of multiple discretionary trusts.
Tweaking needed to tighten anti-avoidance rules on loans to trusts
The draft Taxation Laws Amendment Bill addresses a critical anomaly in trust anti-avoidance legislation. By narrowing the transfer pricing exemption, the Bill ensures that only the correct portion of cross-border trust loans escapes double taxation.
What you should know about the 2024 tax-filing season
This year’s return provides for claiming the residential solar energy tax rebate or a tax deduction in respect of the renewable energy tax incentive.
Scammers at work … from VAT fraud to fake invoices
Lieutenant General Godfrey Lebeya details the cases involving financial crimes investigated by the Hawks.
Who does and does not have to submit a tax return in 2024
Pay attention to the conditions that must be met to be exempt from filing a return.
Here are the filing deadlines for the 2024 tax season
Auto-assessment notices will be sent out from 1 July, SARS says.
Amendments proposed to clarify attachment of living annuities and trust assets
The South African Law Reform Commission releases its final report containing recommendations on changes to the Maintenance Act.
Another amendment coming to curb tax avoidance when making an interest-free loan to a non-resident trust
The context to Treasury’s concern is where the arm’s length interest rate is lower than the official rate of interest.
Sars publishes important guides for taxpayers – including trusts
One of the guides applies to the Income Tax Return for Trusts.
Income distributions to non-resident beneficiaries may be taxed twice
An amendment to the Income Tax Act makes it easier for Sars to collect taxes owed by tax non-resident beneficiaries of South African trusts.
