Bitcoin coin - offshore accounts and crypto - structured third-party data

SARS Expands Its Reach: Offshore Accounts and Crypto Now Fully Exposed

From 1 March 2026, global reporting standards reach your digital and cross-border wealth. If you hold crypto through offshore structures, trade on foreign exchanges, or maintain cross-border financial interests that have not been carefully disclosed and classified, the risk landscape has shifted materially.

hourglass with clock - SARS debt collection strategies

SARS Tax Debt Collection Strategies and The Head in the Sand Trap!

Most taxpayers who receive enforcement style communications from SARS are rarely caught off guard as they already know a debt exists. The danger is not the notice itself, but the hesitation that comes before it.

lawyer gavel on dollar notes depicting supreme court of appeals ruling to back up SARS - undisclosed foreign income

Warning to Taxpayers with Undisclosed Foreign Income: Supreme Court of Appeal Backs SARS

In a recent decisive judgement, the Supreme Court of Appeal (SCA) ruled against a taxpayer who failed to account for a foreign deposit of R1.67 million. In the Lutzkie v CSARS (1135/2023) [2026] ZASCA 11 (“Lutzkie”) case, the taxpayer unsuccessfully tried to avoid an additional assessment and penalties raised by the South African Revenue Service […]

SARS procedural fairness scrutiny

Court Scrutiny of SARS’ Powers and Internal Protocols – Why the Tax Man May Come Up Short

Two recent High Court judgments, in which the South African Revenue Service’s (SARS) powers came under close scrutiny, have delivered a clear message: despite the tax authority’s wide powers under the Tax Administration Act, No. 28 of 2011 (“TAA”), those powers are discretionary, but not unfettered.

SARS gate-keeps offshore directors' fees - offshore directors’ fees compliance - SARS tax compliance

SARS Gatekeeper Role Delays Offshore Directors’ Fees

Non-Executive Directors who are non-resident for South African tax purposes are increasingly experiencing delays and uncertainty when seeking to remit directors’ fees offshore. This follows recent regulatory amendments published by the South African Reserve Bank (SARB), which formally position the South African Revenue Service (SARS) as the primary compliance gatekeeper for the externalisation of income.