The South African alcohol manufacturing environment underwent substantial changes over the past decade with the current market being consolidated with major multinationals and larger local manufacturers of alcoholic beverages competing for the South African and global markets.
The question of whether SARS can condone noncompliance was recently entertained by the Supreme Court of Appeal (SCA). In a recent landmark judgement, the Supreme Court of Appeal (SCA) on 04 April 2025 ruled against SARS in the case of JT International Manufacturing South Africa (Pty) Ltd versus CSARS in which it was held that the Commissioner does have discretion to condone non-compliance.
The unique opportunity that the VDP provides for taxes other than those governed by the provisions of the Customs and Excise Act no 91 of 1964 (“the Customs Act”) will be extended, and a similar formal framework will soon be available to taxpayers involved in imports, exports, and manufacturing of excisable goods.
Taxpayers may be aware of SARS’ Voluntary Disclosure Programme (“VDP”), which provides taxpayers who are in default on their tax affairs an opportunity to voluntarily approach SARS to disclose their tax non-compliance and thereby regularise their tax affairs.
During the 2025 National Budget presentation, it was apparent that South Africa’s tax deficit is substantially impacting economic growth and public service delivery.
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