South Africa: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Structured Self-insurance: A Win For SARS, But Questions Remain

The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh

South Africa Tax

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ENS

Tax In Brief - July 2026

ENS presents issue 171 of its tax brief, covering recent South African tax developments including significant Supreme Court and Tax Court judgments on import duties, dividend stripping arrangements, and insurance contract deductions. The brief also details new SARS filing requirements, updated guides for the 2026 filing season, and important changes to customs procedures and VAT treatment of ambulance services.

South Africa Tax

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ENS

Africa Tax In Brief

ENS's Tax in Brief Issue 170 delivers a comprehensive snapshot of South Africa's evolving tax landscape, covering a landmark Constitutional Court ruling on VAT zero-rating for recycled gold, new draft regulations on domestic reverse charge mechanisms for valuable metals, and critical updates to PAYE reconciliation requirements. The bulletin also examines SARS's implementation of Global Minimum Tax returns, Filing Season 2026 enhancements, and significant customs and excise amendments including China's Zero-

South Africa Tax

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ENS

Tax Focus - June 2026 Issue

South Africa's tax landscape is evolving with new border control requirements, refined R&D incentives, and recent SARS rulings on mining rehabilitation and equity structures. What do these developments mean for businesses operating across borders and claiming tax relief?

South Africa Tax

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SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

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ENS

South Africa Renewable Energy Sector

South Africa Energy

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SNG Grant Thornton

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

SEZ VAT Alert: Why Your Infrastructure Grant Might Be Losing 15% To SARS

South Africa Tax

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SNG Grant Thornton

Potential Pitfall To Avoid In Tax Appeals: New Ground Of Appeal Impermissible In Appeal Proceedings.

South Africa Tax

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SNG Grant Thornton

When Tax Structuring Stops Being About Tax

South Africa Commercial

Ai

Andersen in South Africa

Constitutional Court Gives A New Reach To The GAAR In Absa Case

South Africa Tax

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ENS

Benchmark Transition And Tax: Official Vs. Negotiated CAS April

South Africa Tax

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SNG Grant Thornton

South Africa Budget 2026 – Key Takeaways For International Wealth Structuring

South Africa Tax

TS

The Sovereign Group

AI Tokens: The Hidden Commercial Risk In Enterprise AI Deals

South Africa Technology

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ENS

Pretoria High Court Declares B-BBEE And Race-based Licensing Requirements By The International Air Services Council Unlawful

South Africa Media & IT

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ENS

Payments First: Why The SARB Is Prioritising Digital Infrastructure Over A Retail CBDC

South Africa Finance

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ENS

A Decision Six Years Late Is Not Only Late. It May Be Unlawful.

South Africa Litigation

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Fairbridges

Intellectual Property Rights: Why Litigation Remains The Effective Enforcement Tool

South Africa IP

BI

Barnard Inc.

Unlocking Cross-border E-commerce In South Africa

The Financial Surveillance Department of the South African Reserve Bank (“FinSurv”) has published a draft regulatory framework for cross-border e-commerce retail transactions.

South Africa Commercial

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ENS

VAT On Bullion Gold: Zero-rating To Be Repealed

The Minister of Finance presented the 2026 National Budget on Wednesday, 25 February 2026. As part of the tax proposals contained in Annexure C to the 2026 Budget Review...

South Africa Tax

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ENS

South African GloBE Minimum Tax Compliance

South Africa's Global Minimum Tax (GMT) regime applies to large multi-national entity (MNE) groups with global consolidated revenues exceeding €750 million (in at least two of the four preceding fiscal years).

South Africa Tax

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SNG Grant Thornton

Crypto Crosses The Border: What Crypto Asset Service Providers Need To Know For 2026

South Africa's 2026 Budget marks a significant step forward in the regulation of crypto assets, particularly in relation to cross-border capital flows.

South Africa Technology

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

2026 South African Budget Speech | Special ENSight Roundup

South Africa Tax

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ENS

Revenue Projections To Meet R35 Billion Additional Target – 2026

South Africa Tax

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SNG Grant Thornton

Taxpayer TAT: What The Test Case Interlocutory Judgment Means For ETI Disputes

South Africa Tax

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Webber Wentzel

Taxation Of Foreign Pensions Likely To Change

South Africa Tax

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ENS

Andersen's US Listing On The NYSE Supercharges Its Integrated Legal, Tax And Advisory Platform In South Africa

South Africa Tax

Ai

Andersen in South Africa

The DRC Tax Reform Webinar (Video)

South Africa Tax

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ENS

Taxation Laws Amendment Bill Webinar (Video)

South Africa Tax

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ENS

From Conflict To Consensus | Navigating Tax Disputes In Africa (Video)

South Africa Tax

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ENS

Kenya | Commissioner Of Domestic Taxes Vs Sendy Limited

South Africa Tax

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SNG Grant Thornton

The DRC Tax Reform Webinar (Video)

An in-depth discussion on the Democratic Republic of Congo (DRC) Tax Reform.

South Africa Tax

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ENS

Taxation Laws Amendment Bill Webinar (Video)

In this webinar, our experts unpacked the proposed amendments to the Taxation Laws Amendment Bill following the public participation process.

South Africa Tax

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ENS

From Conflict To Consensus | Navigating Tax Disputes In Africa (Video)

ENS tax experts share strategies to manage the full dispute lifecycle, from audit readiness to resolution - helping businesses protect value, reduce uncertainty, and achieve faster outcomes.

South Africa Tax

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ENS

Kenya | Commissioner Of Domestic Taxes Vs Sendy Limited

The Appellant (KRA) initiated an audit on the Respondent (Sendy Limited), a digital platform connecting third-party transporters to customers. KRA raised a VAT assessment of Kshs 82,248,150.74 on Sendy's gross receipts...

South Africa Tax

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SNG Grant Thornton

SARB Introduces New Exchange Control Tax Compliance Requirements For Dividend Remittances To Non-residents

South Africa Tax

WW

Webber Wentzel

Mandatory VAT Apportionment Reporting To SARS

The South African Revenue Service ("SARS") published Binding General Ruling 16 (BGR16) (Issue 3) on 27 November 2023, which replaced the previous Issue 2 and which sets out the standard...

South Africa Tax

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ENS

National Treasury Retracts Proposal On Hybrid Equity Instruments: What This Means For Businesses

The recent media statement from the National Treasury announcing the retraction of the proposal regarding the definition of a "hybrid equity instrument" from the 2025 draft Taxation Laws Amendment Bill is a significant development for South African businesses.

South Africa Tax

Ai

Andersen in South Africa

When Is The Right Time To Go Offshore With Your Money?

South Africans can start with one basic certainty: nothing in the South African Income Tax or Reserve Bank regulations prohibits South African nationals...

Worldwide Wealth Mgt

TS

The Sovereign Group

Tax Dispute Resolution: Onus Of Proof Dischargeable By SARS

In order to encourage tax compliance and to deter unwanted behavior of non-tax compliances including tax evasions, the South African Revenue Service (SARS) which administers tax Acts is empowered to impose sanctions...

South Africa Tax

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SNG Grant Thornton

Tax Focus - July Issue | 2025

South Africa Tax

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SNG Grant Thornton

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa Tax

Beach Weather | Legal Marketing

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

South Africa Commercial

BI

Barnard Inc.

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

South Africa Commercial

BI

Barnard Inc.

Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

South Africa Commercial

BI

Barnard Inc.

The Statutory Provisions And Real-World Application Of Asset-For-Share Transactions Under Section 42 Of The Income Tax Act.

South Africa Tax

BI

Barnard Inc.

Section 47 Of The Income Tax Act: Tax-Efficient Shareholder Distributions On Liquidation

South Africa Commercial

BI

Barnard Inc.

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

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SNG Grant Thornton

Trade Implications Of ITAC's 15% NEV Battery Tariff Proposal

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

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ENS

South Africa Revenue Service Recruits To Focus On Recovering Tax Debts

South Africa Tax

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The Sovereign Group

Tax Dispute Resolution: Request Reasons Of Assessment

South Africa Tax

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SNG Grant Thornton

ENS Tax In Brief

South Africa Tax

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ENS

2025 National Budget WED (Video)

South Africa Tax

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ENS

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Latest Videos

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Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

AO

Aluko & Oyebode

The GRA's Rules On Tax Deductions (Video)

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ENS

Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

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SNG Grant Thornton

Trade And Taxes Pre Budget Speech Podcast (Video)

SG

SNG Grant Thornton

Tax Audit Pitfalls To Avoid In Ghana (Episode 3) (Video)

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ENS

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