Consolidation ≠ Cancellation: SARS Assessments Survive Ponzi Scheme Liquidation Orders
A recent Gauteng High Court judgment has brought clarity on the interaction between consolidation orders under the Companies Act and the South African Revenue Service’s (“SARS”) powers to raise tax assessments. In Prinsloo and Others N.O. v CSARS and Another (020214-2023) [2025] ZAGPJHC (29 August 2025), the Court quashed a dismissal attempt by liquidators to […]
Moving Abroad May Also Require the Right Tax Move at Home
As South Africans seek new lives and opportunities abroad, many remain unaware that their tax obligations at home will continue to follow them until they formally cut tax ties with the South African Revenue Service (SARS). Ceasing to be a South African tax resident with SARS is a critical step for expatriates who do not […]
Risky Ruling Request Triggers SARS Audit for Assmang!
Obtaining tax and legal certainty from the South African Revenue Service (SARS), is often the prudent approach, and which may be received as a ruling. In the normal course, the benefit derived from using a specialist tax attorney to obtain this certainty outweighs the costs involved but imagine your advisor’s request costing you more than […]
Expected Soon: Easier, Cheaper Way for PBOs to Get Donation Receipts Certified
Public Benefit Organisations (PBOs) could soon benefit from a more affordable way to comply with the South African Revenue Service (SARS)’ requirement to certify that all section 18A donations for which receipts were issued in a tax year, were indeed utilised for public benefit activities.
SARS’ VAT Modernisation Aims to Combat Tax Evasion!
The South African Revenue Service (SARS)’ proposed Value-Added Tax (VAT) Modernisation Project is geared to combat challenges faced by traders, businesses, and SARS, including compliance inefficiencies, the risk of errors, and tax evasion. Phase 1 will entail inserting key definitions into the VAT Act, including “e-credit note”, “e-debit note” and “interoperability framework”. While this VAT […]