SAIT Welcomes Ruling Strengthening Fair, Evidence‑Based Tax Administration
SAIT has welcomed a recent court judgment, noting that it reinforces fair tax administration and underscores the importance of evidence‑based decision‑making within the tax system. The ruling is seen as a positive step toward greater accountability and transparency in SARS processes.
3-minute read
What is the capital gains tax exclusion on a primary residence?
A recent article unpacks the key technical considerations behind this important relief, including what qualifies as a primary residence, how joint ownership, business use, and special trusts can affect the exemption, and why the exemption may be reduced or lost if the property was not used as a primary residence for the full period of ownership.
The article was reviewed by Professor Keith Engel, SAIT’s CEO, reinforcing SAIT’s role as a trusted institute on complex and evolving tax issues.
At SAIT, technical rigour and expert insight remain at the heart of our contribution to the tax profession, ensuring taxpayers and practitioners alike can navigate the law with confidence.
4-minute read
Sars set to unveil VAT e-invoicing framework this year
SARS, South Africa’s tax authority, plans to unveil a VAT e-invoicing framework in 2026 as part of its VAT Modernisation Programme. This move aims to shift toward digital, real-time tax reporting to curb fraud, streamline compliance, and align with global standards like PEPPOL, with mandatory rollout potentially by 2028 starting with larger taxpayers. The framework builds on prior consultations and draft bills, defining e-invoices as structured electronic documents validated before issuance.
4-minute read

