South Africa: Sales Taxes: VAT, GST

This comprehensive briefing covers recent tax law changes, regulatory updates, and compliance requirements across multiple African jurisdictions including Benin, Botswana, Burkina Faso, Burundi, and many others. The updates span corporate tax reforms, VAT amendments, withholding tax changes, and new administrative procedures affecting businesses operating throughout the continent.

South Africa's mining sector operates in a complex tax, regulatory and ESG environment requiring careful management of specialist income tax rules, mineral royalties, VAT, customs obligations...

This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t

Important to the short-term insurance industry are the amendments, which took effect from 1 April 2026...

A recent Tax Court judgment has clarified the VAT treatment of cashback rewards programmes and allowed input tax deductions to be claimed.

Issue 164 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

When a property is registered in the name of a company rather than in an individual's name, the sale of that property is often structured as a sale of shares in the company.

Buying or selling a property in South Africa is not just about signing a contract, it is a legal and financial journey that involves a range of professionals...

In a recent landmark judgment, the Supreme Court of Appeal (SCA) made a ruling in favour of Woolworths Holdings ("Woolworths"). The judgement affirmed Woolworths' right to claim...