Entries by Tax Consulting South Africa

SARS invokes Sections in Tax Law to make your worst fears come true – Judge confirms Constitutional Validity

It is well within the powers of the South African Revenue Services (SARS) to limit a taxpayer’s right to travel outside the Republic. A section in the Tax Administration Act (TAA) has a provision whereby a senior SARS official can even require for “the taxpayer to surrender his or her passport to SARS”.

ETI Crackdown: SARS Now Targeting Employers’ Income Tax Deductions

The Employment Tax Incentive (ETI) has been a cornerstone of the government’s efforts to combat youth unemployment since its introduction on 1 January 2014. By reducing the cost of hiring young workers, the ETI has incentivized businesses to employ first-time job seekers while ensuring they receive fair wages. With the scheme extended until 28 February […]

High-Wealth Individuals and Crypto Traders High on SARS’ Hit-List

SARS has confirmed its compliance radar is focused on both High-Wealth Individuals and taxpayers engaging in cryptocurrency related transactions for the next fiscal year! Both taxpayer segments have been a recurring collection windfall for the tax man and have once more made it onto the “Compliance Themes” to maximise revenue collection, per SARS’ Revenue Announcement […]

SARS Achieves Record Gross Collections of R2,303 Trillion for the 2024/25 Fiscal Year!

SARS confirmed record highs on a number of fronts in its Revenue Announcement which took place on 01 April 2025. This included taxpayer compliance behaviour, improved voluntary compliance, and SARS employee engagement levels. Most notably however is SARS’ gross revenue collection, being a staggering R2,303 trillion, at the end of March 2025!

New VAT Rules for Digital Services in South Africa: What Businesses Need to Know

On 14 March 2025, South Africa published a significant amendment to its VAT regulations on electronic services, set to take effect on 1 April 2025. This revision impacts foreign non-resident suppliers and local businesses relying on cross-border digital services. Notably, the amendment alters the definition of “electronic services” to exclude certain business-to-business (B2B) transactions from […]