Businesses frequently enter into arrangements under which one company assumes responsibility for expenses ordinarily incurred by another, particularly within corporate groups. While such arrangements may make commercial sense, their tax consequences are not necessarily straightforward.
A taxpayer who discovers that fraudulent VAT returns have been submitted through its SARS eFiling profile may understandably contend that its account has been compromised. But alleging unauthorised access and proving it are two different matters.
Foreign nationals in South Africa no longer have to lodge visa extension or change of status applications at least 60 days before their visa expires.
Eviction is not simply a dispute about who owns a property. It can also determine whether people have somewhere to sleep once they leave. For that reason, the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act 19 of 1998 (PIE) must be read together with section 26 of the Constitution.
For every homeowner, a title deed is an important document evidencing your rights to your property. Yet, it is usually forgotten about until the property is sold – and you discover that your original deed is either nowhere to be found or damaged beyond repair.
A creditor’s right to enforce a judgment may extend to the sale of a debtor’s primary residence, but a home is not treated as an ordinary commercial asset.
COSATU has notified NEDLAC of its intention to embark on a nationwide protest, on 7 October 2026, from 9h00 to 16h30.
Problems at the Durban Gateway Terminal – formerly Durban Container Terminal Pier 2 – at the South African east coast port of Durban are causing significant berthing and operational delays.
Taxpayers routinely allow accountants, employees and other advisers access to their tax affairs. What happens, however, when a fraudulent return is submitted using the taxpayer's own eFiling credentials and the taxpayer tries to say: “I didn't do it”?
International trade is a critical driver of South Africa's economic growth, industrial development, job creation and integration into the global economy.
A recurring difficulty in tax disputes is how far a taxpayer may develop its case after lodging an objection. SARS understandably wants taxpayers to put their cards on the table early.
In Taxpayer MLC v Commissioner for SARS (IT 77272) (the “MLC Case”), Eksteen J dismissed an appeal against a 150% understatement penalty for intentional tax evasion and ordered costs against the taxpayer. The outcome is unsurprising.
A special registration period enables parties to validly conclude customary marriages that were not registered within the prescribed period, thereby regularising their marital status.
In South Africa, section 31 of the Income Tax Act 58 of 1962 (“Income Tax Act”) applies the arm’s length principle to qualifying cross-border transactions, operations, schemes, agreements or understandings between relevant connected persons or associated enterprises.
The Shepstone & Wylie’s National Tax Team’s aim is to be the familiar faces when taxing circumstances arise, or when there is a concern or idea to be discussed.
Many taxpayers contribute more to retirement funds than they may deduct in the year. The unused amount is carried forward and can grow into a substantial balance. The practical question is not merely whether that balance can be used, but how it should be used to obtain the greatest tax value.
If you operate as a bonded facility – whether OS, SOS or manufacturing warehouse or the like within the Customs and Excise space, then this alert is for you. Recent draconian interventions by SARS have shown that if SARS decides that the security is insufficient, this may have detrimental consequences for your business operations and any logistical operations associated thereto.
Securing commercial funding seems simple until bureaucratic delays hold your business hostage. Before you count on that cash landing in your account, discover the 10 crucial requirements banks demand before registering your mortgage bond.
Special Economic Zones (SEZs) exist for one reason: to encourage investment. By offering qualifying companies a reduced corporate income tax rate of 15%, South Africa sought to make designated manufacturing and industrial hubs more attractive to investors. Yet, like many tax incentives, the concession has always carried a concern—how do you encourage genuine investment without opening the door to artificial profit shifting?
Every business decision carries commercial risk and most businesspeople appreciate that obtaining a professional tax opinion before implementing a significant transaction is prudent. What is less well known is that competent tax advice may also protect a taxpayer against understatement penalties if SARS later proves that the advice was legally wrong.
South African regulatory authorities such as the South African Revenue Service (SARS), the Border Management Authority (BMA), including the State Vet, the National Consumer Commission (NCC), and the National Regulator for Compulsory Specifications (NRCS), are entrusted with extensive powers to enforce compliance with legislation.
Does the right to adequate housing include the right to be housed in a particular area? Two adjacent erven located in Sea Point, Cape Town, were at the core of a 10-year dispute involving this complex question.
In a significant and progressive development, the High Court of South Africa (Western Cape Division) has delivered a ground-breaking judgment that reshapes how the proprietary consequences of marriages are determined. This decision marks a decisive move towards a more equitable and modern framework aligned with constitutional values.
This July, millions of South Africans opened an SMS or email from the South African Revenue Service (“SARS”) and found that their tax return had, in effect, already been done for them. For some, this feels like a small miracle as there were no forms, no queues, no stress. For others, it raised an uneasy question: can I really trust a tax assessment I didn't prepare myself?
Companies involved in customs and excise activities operate within a highly regulated environment. Registration and licensing with the South African Revenue Service (“SARS”) is not merely a once-off administrative requirement; it gives rise to an ongoing obligation to ensure that SARS is kept informed of any material changes to the information originally provided during the registration or licensing process.
The Constitutional Court's recent judgment in Leuven Metals (Pty) Ltd v CSARS provides important guidance on the VAT treatment of refined gold supplied to prescribed purchasers. More broadly, the decision serves as another reminder that South African tax law remains firmly rooted in black-letter principles of statutory interpretation, with the text of the legislation remaining the primary determinant of tax outcomes.
Subject to certain exceptions, section 44 (11) (a) of the Customs and Excise Act No.91 of 1964 (“the Customs Act”) provides that there shall be no liability for any underpayment of customs duties after a period of two years from the date of acceptance of a bill of entry where such underpayment was discovered as a result of, during the course of, or following upon, an inspection and that underpayment occurred on a date earlier than two years prior to the date on which such inspection commenced.
The Supreme Court of Appeal (“SCA”) has ruled in favour of customs clearing agent, QI Logistics (Pty) Ltd (“QI”), setting aside decisions by the Commissioner for the South African Revenue Service (“SARS”) to hold QI liable for more than R35 million linked to fuel shipments transported from Mozambique to Zimbabwe and Botswana.
The Western Cape High Court (Full Bench) has confirmed that taxpayers objecting to an assessment, including an estimated assessment, must submit all documents required to substantiate their grounds of objection, regardless of whether there was an estimated assessment by SARS.
Can a tenant rely on the Consumer Protection Act to prevent a landlord from terminating a residential lease? The Supreme Court of Appeal recently addressed that question in Els v Venter and Another and, in doing so, clarified an important limitation on the reach of the Act.
The Gauteng High Court's recent judgment in BASF South Africa (Pty) Ltd v Commissioner for SARS is likely to become one of the most significant procedural tax judgments of 2026, particularly for taxpayers and SARS litigating transfer pricing disputes.
The Gauteng High Court’s recent judgment in Ndyamara NO and Others v Commissioner for the South African Revenue Service has reopened debate around one of South Africa’s most controversial procurement scandals — the failed PRASA locomotive tender involving Swifambo Rail Leasing.
South Africa’s Tax Court has delivered one of the most consequential tax judgments arising from the broader state-capture era, confirming SARS’s additional assessments against Taxpayer LE (Pty) Ltd in a matter involving alleged inflated locomotive procurement costs, offshore ‘business development’ payments, and billions in disputed deductions.
The Supreme Court of Appeal (SCA) has recently delivered an important judgment in CSARS v Bullion Star (Pty) Ltd, addressing the limits of SARS’ investigative powers and their connection to the taxpayers’ constitutional rights.
A recent Western Cape High Court judgment has delivered a clear message to taxpayers and their advisors: in tax disputes, process is not a formality — it is the gateway to being heard.
Following the President's address of 7 June 2026, South Africa is rolling out its most far-reaching immigration enforcement framework in decades. Employers and foreign nationals alike need to act now.
Although Judge Mali marked her judgment in the recent IT 24852 Tax Court case as neither reportable nor of interest to other judges, the decision provides important clarification regarding the deductibility of ‘losses’ under section 11(a) of the Income Tax Act (‘the IT Act’).
A significant new Supreme Court of Appeal (SCA) judgment may materially change the way taxpayers approach disputes with SARS.
A primary objective of the South African Competition Act is to address persistent market concentration and skewed economic ownership profiles. Over recent years, this has become a core focus area for the Competition Commission.
The recent Tax Court decision in VAT 32666 may be marked “not reportable” and “not of interest to other judges”, but it could nevertheless become important in disputes involving loyalty schemes, cashback arrangements and conditional rebates.
Recent case law on diesel refunds under the Customs and Excise Act, 1964 (the C&E Act), reveals an emerging tension in how courts may approach refunds and tax incentives.
The recent Western Cape High Court judgment in Ocean Ark Shipping Ltd and Another v C:SARS (April 2026) is likely to attract considerable attention within the maritime, logistics and energy sectors. The case concerns SARS’ detention and seizure of the tanker MT Essien in connection with alleged contraventions under the Customs & Excise Act, 1964 (‘the Act’) and Value-Added Tax Act, 1991, arising from coastwise trade operations in South African waters.
The South African Revenue Service (“SARS”) is afforded wide powers in terms of the Customs and Excise Act 91 of 1964 as amended (“the Act”). These powers are often draconian and have serious financial consequences against those they are applied against.
The Gauteng High Court Directive (Directive) and Mediation Protocol (Protocol) introduced mandatory mediation in the Gauteng High Courts in April 2025. A year later, parties to disputes who are awaiting trial dates (and their attorneys) are still slow to hop onto the mandatory mediation bus.
The Competition Appeal Court issued a rare adverse costs order against the Competition Commission for acting ultra vires by issuing a divestiture directive against African Rainbow Capital (ARC) following the Fresh Produce Market Inquiry, and threatening that non-compliance with the directive could result in the Commission applying to the Competition Tribunal to make the divestiture directive an order.
In a rare loss for SARS, the Supreme Court of Appeal (‘SCA’) in Glencore Operations SA (Pty) Ltd v CSARS (April 2026) provided valuable guidance for joint ventures in the mining sector participating in the diesel refund scheme.
South African businesses navigating merger applications and compliance frameworks are well-acquainted with the Competition Commission’s rigorous focus on transformation. This mandate is most visible in the merger space, where the Commission routinely requires merging parties to implement employee share ownership programmes (ESOPs) or transactions involving historically disadvantaged persons (HDPs) to promote a greater spread of ownership.
On 22 April 2026, the Constitutional Court handed down its first substantive interpretation of South Africa's General Anti-Avoidance Rules ("GAAR") since they were amended in 2006. In a long-awaited judgment, delivered almost eight years after the SARS audit began, the majority judgment significantly broadened the scope of SARS's GAAR powers.
In a recent US case, United States v. Heppner (No. 1:25 cr 00503 JSR), decided in the New York District Court, the court was asked to deal with a very modern legal question: what happens when someone involved in a criminal investigation communicates with a publicly available AI platform? More specifically, are those communications protected by the attorney-client privilege?
In today’s interconnected global economy, South African businesses frequently transact with international related parties. While these cross-border arrangements are essential for market alignment and growth, they fall squarely under the oversight of the South African Revenue Service (“SARS”) in terms of Section 31 of the Income Tax Act.
When a taxpayer relocates abroad or emigrates, then from a tax perspective, it is referred to as ceasing to be a South African tax resident (not to be confused with citizenship). Ceasing to be a South African tax resident may, however, come with a tax cost. One of the most consequential and frequently misunderstood provisions facing South Africans who relocate abroad is the deemed disposal triggered by section 9H of the Income Tax Act. When you cease your South African tax residency, section 9H applies, and the tax consequences can be significant if you are not properly prepared.
In a recent judgment in the matter Lombard Insurance Company Limited v The Commissioner for the South African Revenue Service (Case No. 7177/2022, Gauteng Division, Pretoria), the importance of the wording of a guarantee issued to the South African Revenue Service (“SARS”) came to the fore.
South Africa is proud of its Constitution, which protects people’s rights and limits what the government can do. There are legal rules meant to support fairness, such as estoppel and legitimate expectation. However, these rules can sometimes put ordinary people at risk without them realising it. Because of this, people should be careful about trusting what government officials say unless they first get legal advice.
Section 13A of the Pension Funds Act No. 24 of 1956 (“PFA”) requires an employer of any member of a fund to make payment to the fund in full of any contribution, which in terms of the rules of the fund, is to be deducted from the member’s remuneration, and contribution for which the employer is liable in terms of the fund rules.
Case law often teaches more than legal principles—it reveals how litigation strategy, discipline, and judgment shape outcomes. Part A of Taxpayer EV v SARS is a striking example. Whilst the dispute concerned a seemingly minor procedural condonation in a tax dispute - a one-day late filing, the Court’s refusal highlights deeper lessons for all legal practitioners.
A recent Tax Court judgment highlights a growing tension in South African tax disputes: when SARS selects a ‘test case’ to resolve issues affecting hundreds of taxpayers, how much control do those taxpayers retain over their own appeals?
The recent Supreme Court of Appeal (SCA) judgment in The Commissioner for the South African Revenue Service v Mining Pressure Systems (Pty) Ltd (565/2023) [2026] ZASCA 21 highlights the often-overlooked complexity of customs tariff classification — particularly where technical specifications intersect with legal interpretation.
We have increasingly and alarmingly been encountering instances where South African Revenue Service (“SARS”) officials and/or internal administrative appeal committees (“Appeal Committees”) are refusing to accept or hear appeals where taxpayers have elected not to be dealt with in terms of section 91 of the Customs and Excise Act 91 of 1964 as amended (“the Act”).
If you are a South African taxpayer with offshore interests, the landscape in which you operate is undergoing a fundamental shift. Increased international cooperation and enhanced domestic oversight means that the days of "offshore privacy" are largely behind us, as the South African Revenue Service (“SARS”) has strengthened its ability to detect undeclared foreign bank accounts, investments (including digital assets like cryptocurrency), and offshore asset-holding structures like companies and trusts. If you need to regularise your affairs, we propose that you consider SARS’ Voluntary Disclosure Program (“VDP”).
On 6 March 2026, ITAC published notice 7199 inviting the public to comment on proposed amendments to the International Trade Administration Act 71 of 2002 (“ITA Act”). ITAC has allowed the public 4 weeks from the date of publication of the Notice to submit comments regarding the proposed amendments.
A recent decision of the Tax Court in ABC v C:SARS highlights an important principle in South African tax administration: Where SARS communicates ambiguously with taxpayers, the consequences of that ambiguity may not necessarily fall upon the taxpayer.
According to the Supreme Court of Appeal, the answer is no. In Commissioner for the South African Revenue Service v Erasmus (handed down on 5 March 2026), the court ruled that SARS cannot fundamentally alter the factual basis of a GAAR assessment once it has already been issued.
A recent Tax Court judgment has provided useful guidance on the procedural principles applicable to applications to strike out allegations contained in pleadings in tax litigation. This case highlights the importance of relevance in determining whether impugned statements should remain part of the record and underscores the strategic role of pleadings in disputes involving transfer pricing and time-bar defences.
The 2026 Budget has been widely welcomed as prudent, disciplined and even “market-friendly”. Gross tax revenue for 2025/26 has been revised upwards by R21.3 billion, and personal income tax brackets have finally been adjusted for inflation after two years of bracket creep.
On 1 January 2019, the national minimum wage first came into effect, flowing from the National Minimum Wage Act 9 of 2018 (“NMWA”). The primary reason for the national minimum wage being implemented was for the protection of workers from earning unreasonably low wages.
The Supreme Court of Appeal (“SCA”) delivered a unanimous judgment in Baseline Civil Contractors (Pty) Ltd v The Commissioner for the South African Revenue Service on 24 February 2026, providing definitive guidance on the limits of a taxpayer’s ability to amend their case during an appeal. The ruling clarifies the scope of Rule 32(3) of the Tax Court Rules, confirming that while taxpayers have some flexibility, they cannot use an appeal to introduce fundamentally new cases that target parts of an assessment never previously challenged.
The National Budget Speech delivered by the Minister of Finance, Enoch Godongwana, was well received by financial markets. From a customs and excise perspective, it had no surprises in store for importers, exporters and manufacturers of excisable goods. The usual suspects, i.e. sin taxes, were increased in line with inflation.
Here’s a rule to remember: If you concede the foundation, you lose the building. A recent Supreme Court of Appeal judgment is a masterclass in what happens when strategy fails before substance is even tested. It is dressed as a tax case. It is actually a governance case.
If SARS issues an assessment and says you owe tax, they expect you to pay it — even if you believe the assessment is wrong and are challenging it in the Tax Court. For businesspeople, that can mean crippling cash flow pressure long before a dispute is resolved. In a recent Gauteng High Court judgment, Ferreria v Commissioner for SARS (Case no 2024-067035; Pretoria High Court; on 2 February 2026), is a reminder that SARS’ powers are not unlimited.
On 16 January 2026, the Constitutional Court delivered an important judgment for the fuel industry in Tholo Energy Services CC v Commissioner for the South African Revenue Service Case CCT 252/24. The decision addresses the removal of fuel levy goods (‘fuel”) to Lesotho, being a BLNE member state. Although the decision confirms that fuel levy and Road Accident Fund (RAF) levy refunds are subject to strict statutory compliance, it also applies to the refund of excise duty and levies in respect of exports to non-BLNE countries. The decision therefore provides clarity on several long-debated issues affecting cross-border fuel supplies.
Interpretation notes play an important role in the South African tax system, but they are often misunderstood. Businesses regularly encounter them when planning transactions or responding to queries from SARS, and the natural question is to what extent these documents should be followed.
A recent judgment of the Tax Court, now on appeal to the Supreme Court of Appeal (Commissioner for the South African Revenue Service v Oakleaf Investments Holdings 79 (Pty) Ltd t/a Lesedi Power Company), raises an important procedural question in South African tax litigation: to what extent may SARS reformulate its case during the appeal process without issuing a revised assessment?
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