South Africa: Tax Authorities

When SARS disallows or only partially allows your tax objection, you have the right to appeal. Understanding the procedural requirements, strict deadlines, and available dispute resolution options can make the difference between a successful appeal and losing your right to challenge the assessment altogether.

This issue of ENS' tax in brief provides a comprehensive snapshot of the latest tax developments in South Africa, including VAT notices, SARS publications, advance tax rulings, and customs and excise updates. The bulletin covers critical updates on VAT modernisation consultation, binding private rulings on employee incentive trusts and loan claim distributions, and tariff amendments affecting traveller allowances and agricultural tire imports.

Returning to South Africa involves more than relocating. Becoming a South African tax resident can affect your worldwide income, offshore assets, estate planning and retirement savings. Reviewing your structures before you return can help avoid unnecessary tax exposure and preserve long-term flexibility.

This issue of ENS' tax in brief provides a comprehensive snapshot of recent tax developments in South Africa, covering significant Supreme Court and High Court judgments on taxpayer representation and customs seizures, legislative amendments to customs rules and fuel levies, SARS publications on compliance requirements, and updates on exchange control regulations including crypto asset treatment.

The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.

Special Economic Zones in South Africa face a critical VAT discrepancy that can cost operators up to 15% of government grant funding. The inconsistent treatment between designated entities under Section 8(5) and other vendors under Section 8(5A) creates a two-tier system that directly impacts infrastructure delivery and investment readiness across the SEZ programme.

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

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.

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...