For tax practitioners registered with Recognised Controlling Bodies (RCBs) like SAICA, SAIPA, or CIBA, the SARS Expedited Tax Debt Compromise Process (launched September 30, 2025) ...

In a proactive move to support compliant taxpayers grappling with longstanding financial pressures, the South African Revenue Service (SARS) has launched the Expedited Tax Debt Compromise ...

DISPUTED INCOME TAX AND VAT ASSESSMENTS FOR 2014–2019

A recent tax court ruling has clarified key issues surrounding taxpayer discovery requests in disputed Income Tax and ...

TRUSTS AND TAX COMPLIANCE | WHAT HAPPENS IF YOU FAIL TO SUBMIT THE IT3(T) RETURN?

Trustees in South Africa carry a significant responsibility when managing trust compliance ...

A SYNOPSIS OF THE ARTICLE WRITTEN BY JOHN-PAUL FRASER AND CHAVAUGHN PHILLIPS

2 January 2025

South African expatriates face unique ...

17TH TAX STATISTICS

The South African Revenue Service (SARS) and National Treasury have released the 17th edition of the Tax Statistics, covering the 2020–2024 tax years. ...

AI HERE, AI THERE, AI EVERYWHERE

The South African Revenue Service (SARS) has introduced a groundbreaking AI Assistant tool to streamline how taxpayers access support. Designed ...

TRANSPARENCY MATTERS

12 December 2024 marks a significant shift in the requirements for reporting beneficial ownership (BO) for trusts in South Africa. Under the Trust ...

SARS Introduces Notice of Registration (IT150) Issuing via WhatsApp: A New Step in Taxpayer Convenience

Starting 9 December 2024, ...

Tax Exempt Institutions: A Practical Overview

Tax exemption status offers significant financial benefits to qualifying organizations. Whether you're running a Public ...

Starting November 1, 2024, SARS is implementing a new biometric authentication process for taxpayers registering for eFiling. This change introduces an added layer of security, designed ...

Small businesses play a key role in the South African economy, creating jobs and contributing to poverty reduction. Yet, the administrative burden of tax compliance can be a significant ...

Navigating the payment rules of the South African Revenue Service (SARS) is crucial for taxpayers and customs clients to ensure timely and accurate payment allocation. This article ...

VAT (Value Added Tax) is an essential component of South Africa’s tax system, impacting businesses across various industries. While many entrepreneurs and business ...

As tax season approaches, it’s important to remain vigilant against email and SMS scams that aim to steal your personal information. Cybercriminals often send fraudulent emails posing ...

Understanding the Requirements for Tax Practitioners in South Africa

Tax practitioners play a crucial role in guiding individuals and businesses through the complexities ...

SARS eFiling is an essential tool for taxpayers, tax practitioners, and businesses, streamlining the submission of returns, declarations, and payments in a secure, user-friendly ...

In light of the Auditor-General’s 2022–23 Audit Outcomes report, and the Municipal Finance Management Act (MFMA) Circular No. 2 (Cost Containment Measures), government institutions ...

The South African Revenue Service (SARS) is preparing to modernise its VAT administration framework, following global trends in digital tax reporting. This transformation aims to ...

SARS has revamped its Complaints Management system to streamline and improve the way taxpayers, tax practitioners, and organizations can submit, track, and resolve complaints online. ...

SARS eFiling is an online platform for the submission of returns and declarations and other related services. This service allows Taxpayers, Tax Practitioners, Traders, and Businesses ...

SARS Auto-Assessments aim to make the tax filing process smoother for approximately 3.5 million taxpayers. This covers around 50% of all Personal Income Taxpayers ("PIT") ...

What is Donations Tax?

In South Africa, donations tax is a tax levied on the gratuitous transfer of property from one person (the donor) to another (the donee). ...

Are you an Individuals or businesses and have forgotten your SARS e-filing username or password? Follow the next easy steps to retrieve it.

Visit the e-Filling website.

• ...

In February 2020, the South African Revenue Service (SARS) unveiled its ambitious Vision 2024, a strategic blueprint aimed at revolutionizing tax collection and compliance. This ...

What is e-Filing:

SARS e-Filing is an online platform for the submission of returns and declarations and other related services. This service allows taxpayers, ...

When a person passes away, their estate—comprising assets, liabilities, and personal property—must be settled in a legal process known as winding-up or administration of the deceased ...

In 2024, SARS (South African Revenue Service) has become increasingly stringent about ensuring that taxpayers submit all outstanding tax returns, even those from many years back. ...

When can you claim for travel?

If you receive a travel allowance from an employer or principal, you can claim a deduction on assessment of your annual ...

The determination of whether an individual ceases to be a tax resident in South Africa is based on the way such individual has been a tax resident in South Africa. If the taxpayer ...

In South Africa, the Tax Administration Act 28 of 2011 (TA Act) outlines the regulatory framework for the registration and deregistration of tax practitioners. Section 240(3)(d) ...

What is a Completion Letter?

A Completion Letter from the South African Revenue Service (SARS) indicates that your submitted documents have been reviewed ...

In a bid to improve service delivery, the South African Revenue Service (SARS) has rolled out an enhanced complaints process through its e-Filing system. This initiative aims to ...

The RRA01 form provides an informal method to request amendments to an assessment without the need to follow the formal objection and appeal processes. This is applicable under the ...

Provisional tax is a system used to pay income tax on a current basis, rather than in a lump sum at the end of the tax year. This system helps spread the tax burden throughout the ...

The Tax Administration Act requires that a person must keep complete and accurate records – books of account and/or documents. The retention of records will assist a person to fulfil ...

Turnover tax offers micro businesses in South Africa a simplified approach to meeting their tax obligations, replacing Income Tax, VAT, Provisional Tax, Capital Gains Tax, and Dividends ...

Background Information

Trust XYZ acquired two residential properties through transactions with Trustee A and Trustee B. Trustee A sold his primary residence ...

When you submit your tax return, the following may delay your refund from being paid (if a refund is due):

• When your banking details have been identified for verification, ...

In a recent ruling dated 8th December 2023, the Tax Court adjudicated on a significant VAT dispute between KEN CC (the appellant) and the South African Revenue Service (SARS). The ...

As taxpayers, we often encounter various deductions on our tax returns. However, some lesser-known deductions can easily slip through the cracks. To help you navigate these less ...

What is an Administrative Penalty:

An administrative penalty (admin penalty) is a penalty levied under section 210 of the Tax Administration Act. There are ...

The Diesel Refund Scheme offers significant benefits to farming enterprises, allowing them to claim rebates on diesel used for primary production activities. This scheme is crucial ...

Zero-rated Supplies: These are taxable supplies with a VAT rate of 0%. Section 11 of the VAT Act identifies specific supplies that qualify for zero-rating. Importantly, ...

SARS has recently updated the procedure for adding a company to your profile. In the past, adding a company to your eFiling profile, whether as an Organisation or a Tax Practitioner, ...

Planning for retirement involves understanding the intricacies of retirement contributions and the evolving structures within retirement funds. Detailed below is a guide to help navigate through these financial strategies.

At Tax A Sured (Pty) Ltd, we understand the importance of maximizing your tax benefits while contributing to meaningful causes. The South African Revenue Service (SARS) offers tax deductions for donations made to registered and approved organizations under section 18A of the Income Tax Act (ITA). To help you navigate these opportunities, we've outlined the key requirements and qualifying donations.

Taxpayers who earn income from multiple sources of employment face a unique challenge when it comes to their tax obligations. Here’s what you need to know to manage your taxes effectively in this situation:

Sole proprietorship, the simplest form of business type, is a business owned and operated by a natural person. This individual may also call themselves an “independent contractor” or “freelancer”. If the business fails, any of your assets, including your personal assets, can be seized to pay for all the liabilities owing. The business has no existence separate from the owner, who is called the proprietor.