South Africa: Tax Authorities

Subscribe

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.

VAT On Bullion Gold: Zero-rating To Be Repealed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

E

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

SG

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

E

ENS

Africa Tax In Brief

On 6 February 2026, the Africa Tax Administration Forum ("ATAF") published a Technical Note summarising changes to the Global Minimum Tax ("GMT"), referred to as a "Side-by-Side Package".

South Africa Tax

E

ENS

2026 South African Budget Speech | Special ENSight Roundup

South Africa Tax

E

ENS

Revenue Projections To Meet R35 Billion Additional Target – 2026

South Africa Tax

SG

SNG Grant Thornton

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

South Africa Tax

WW

Webber Wentzel

Taxation Of Foreign Pensions Likely To Change

South Africa Tax

E

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

E

ENS

Taxation Laws Amendment Bill Webinar (Video)

South Africa Tax

E

ENS

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

South Africa Tax

E

ENS

Kenya | Commissioner Of Domestic Taxes Vs Sendy Limited

South Africa Tax

SG

SNG Grant Thornton

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

South Africa Tax

WW

Webber Wentzel

COMESA's Expanded Consumer Protection Mandate Of The CCCC

South Africa Anti-trust

BF

BREMER LF WLL

2026 Budget Analysis And Commentary

South Africa Tax

SG

SNG Grant Thornton

The Dealmakers' Moment: Six M&A Trends Shaping 2026

Worldwide Commercial

Ai

Andersen in South Africa

2026 South African Budget Speech: Tax Proposals

South Africa Tax

F

Fasken

Demarcation Disputes Cannot Be Used To Interpret Collective Agreements

South Africa Employment

FW

Fairbridges

Taxpayer MPT v CSARS | Mineral Royalties: Tax Court Rejects Linear Method Of "Deeming Up"

In a significant judgment handed down on 5 September 2025 and published by SARS today, the Tax Court upheld an appeal by Taxpayer MPT against additional royalty assessments...

South Africa Tax

E

ENS

The VAT Advantage: Smart Tax Moves For Vendors In The Food And Beverage Industry

For enterprises in South Africa that operate within the dynamic food and beverage industry, understanding and effectively utilising indirect tax incentives are a powerful way to enhance profitability and gain a competitive edge.

South Africa Tax

WW

Webber Wentzel

Women Powering Progress Khanyisa Cingo-Ngandu

"Do whatever you think is best, don't be limited by the path others walked before you."

South Africa Tax

SG

SNG Grant Thornton

East Africa Trends (Video)

David A. Asiedu connects with our East African office heads to explore key trends and opportunities shaping the region's evolving business landscape...

South Africa Commercial

E

ENS

Mandatory VAT Apportionment Reporting To SARS

South Africa Tax

E

ENS

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

South Africa Tax

Ai

Andersen in South Africa

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

Worldwide Wealth Mgt

TS

The Sovereign Group

Tax Dispute Resolution: Onus Of Proof Dischargeable By SARS

South Africa Tax

SG

SNG Grant Thornton

Tax Focus - July Issue | 2025

South Africa Tax

SG

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.

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

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

This article forms part of a series of articles exploring the corporate reorganisation rules under the South African Income Tax Act 58 of 1962 (the "ITA"). Each entry in this series will discuss...

South Africa Commercial

BI

Barnard Inc.

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

Section 46 of the Income Tax Act 58 of 1962 (the "ITA") provides roll-over relief where a company distributes shares it holds in another company to its own shareholders...

South Africa Commercial

BI

Barnard Inc.

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

Section 44 of the Income Tax Act 58 of 1962(the "ITA") provides targeted tax relief for companies undergoing a genuine consolidation through an amalgamation, merger, or conversion.

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.

South Africa Revenue Service Recruits To Focus On Recovering Tax Debts

The South Africa Revenue Service (SARS) is intensifying its efforts to recover tax debts from South Africans across the board as part of a new initiative...

South Africa Tax

TS

The Sovereign Group

Tax Dispute Resolution: Request Reasons Of Assessment

The South African tax system, just like many other tax systems around the globe, substantially operates on selfreporting or self-assessments.

South Africa Tax

SG

SNG Grant Thornton

ENS Tax In Brief

Below, please find issue 145 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

2025 National Budget WED (Video)

We break down the anticipated 2025 National Budget with our team of tax experts who were joined by distinguished guest panellist, Iraj Abedian, to analyse the key elements of the GNU's first National Budget..

South Africa Tax

E

ENS

Tax Disputes & The Constitutional Court: Reviews And Declarators Unpacked (Video)

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

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

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

E

ENS

Trade And Taxes 4th Episode (Video)

South Africa Tax

SG

SNG Grant Thornton

Overview Of The South African Global Minimum Tax Legislation

South Africa Tax

SG

SNG Grant Thornton

ENS Tax In Brief

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

The Constitutional Court Puts An End To Unfair Levies/Taxes Imposed On Indigenous Communities

South Africa Government

AA

Adams & Adams

Trade And Taxes Pre Budget Speech Podcast (Video)

South Africa Tax

SG

SNG Grant Thornton

The Constitutional Court Puts An End To Unfair Levies/Taxes Imposed On Indigenous Communities

South Africa Tax

AA

Adams & Adams

Understanding The Complexities Of Offshore Investments For South Africans

South Africa Government

TS

The Sovereign Group

Is A Wealth Tax Inevitable? How To Stay Ahead Of Policy Changes

South Africa Tax

Ai

Andersen in South Africa

ENS Tax In Brief

South Africa Tax

E

ENS

Deducting Raising Fees: SARS And Tax Court Have Their Say

South Africa Tax

F

Fasken

See more

Latest Videos

See more

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

AO

Aluko & Oyebode

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

SG

SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

SG

SNG Grant Thornton

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

E

ENS

Tiger Brands Recalls R650 Million Worth Of Canned Products. Liquor Industry Given R7.5bn In Tax Postponement - But Does It Mean Anything? (Video)

E

ENS

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More