Press Room

SARS has issued an updated guide to the Voluntary Disclosure Programme (VDP), offering expanded guidance on defaults, incomplete disclosures, tax positions, audits, verifications, prescription and understatement implications. The updated guide provides taxpayers and practitioners with greater clarity on how SARS interprets the VDP framework in practice. However, it remains silent on the remission of interest in VDP matters, despite anticipated legislative amendments following the *Medtronic* judgment. This leaves taxpayers uncertain about how interest relief will be handled when regularising historic tax defaults. The update reinforces the need for careful, strategic tax advice when approaching VDP applications.

3-minute read

Finance Minister Enoch Godongwana has confirmed that government’s temporary fuel levy relief will be phased out from June, after costing the fiscus around R17.2 billion in foregone revenue. The measure, introduced to cushion consumers and businesses from rising fuel prices, reduced the general fuel levy by R3 per litre. From June, R1.50 per litre will be added back, with the remaining R1.50 expected to return in July. While petrol prices may still rise despite improved fuel recoveries, diesel users could see some relief as recoveries strengthen. The development highlights the balance between short-term consumer support and long-term fiscal sustainability.

3-minute read

The article highlights the importance of returning to the fundamentals when making investment decisions.

It notes that investors should understand their goals, risk appetite and time horizon before choosing investment products.

Diversification, patience and disciplined decision-making remain central to building long-term wealth.

The article cautions against reacting emotionally to market noise or chasing short-term trends.

The key message is that sound investing starts with simple principles, clear planning and consistent action.

3-minute read

South Africa has increased import duties on selected steel products, with tariffs ranging from 10% to 30%.

The measures follow an ITAC review and are aimed at supporting the domestic steel industry against cheaper imports.

The revised duties apply to products including flat-rolled steel, electrical and alloy steel, pipes, fittings and certain types of rebar.

The tariff changes were made under the Customs and Excise Act and apply to imports from countries without trade agreements with South Africa.

Importers may apply for discount measures through the standard review process.

2-minute read

From 1 June 2026, SARS will require all foreign-registered vehicles entering or leaving South Africa to be declared on the Traveller Management System.

The measure forms part of SARS’ customs modernisation efforts and aims to strengthen compliance, border oversight and risk-based screening.

Temporary import permits may be issued for up to six months and can be used for multiple crossings during that period.

Travellers are encouraged to complete declarations online before reaching the border, although SARS officials will assist those unable to do so.

SARS warned that failure to declare vehicles, or submitting false or incomplete information, may result in enforcement action and border delays.
2-minute read

High-net-worth taxpayers are increasingly turning to tax opinions to manage complex tax positions and reduce the risk of disputes with SARS.

A tax opinion provides a formal, well-reasoned interpretation of how tax legislation applies to specific facts or transactions.

The article notes that credible tax opinions may help demonstrate reasonable care where SARS raises additional assessments, penalties or interest.

With SARS increasing scrutiny of high-net-worth individuals, trusts and complex financial structures, proactive tax planning is becoming more important.

The key message is that properly documented tax positions can provide clarity, support compliance, and help taxpayers withstand SARS examination.

3-minute read

SARS has warned taxpayers about a new scam involving fraudulent “Tax Settlement Notification” and “Final Demand” notices.

The fake notices mimic official SARS communication and instruct taxpayers to make payments into fraudulent bank accounts.

SARS reminded taxpayers that it does not request banking details directly, accept payments into personal accounts, or send non-SARS links for payments.

Taxpayers are urged to verify their tax status on SARS eFiling and use only official payment channels.

Suspicious emails should be reported to SARS’ phishing address.

3-minute read

Aspirant and re-registering tax practitioners seeking registration with a Recognised Professional Body (RCB) should take note of recent updates to SARS’ external guidance on tax practitioner and verification. The registration framework operates on a dual model, requiring both SARS registration and affiliation to an RCB, supported by ongoing compliance, education, and fit-and-proper requirements.

SARS has introduced enhanced verification processes within an electronic workflow that includes automated compliance and risk screening. Where triggered, applicants may be required to submit supporting documentation within prescribed timeframes.

3-minute read

The South African Revenue Service (SARS), under new commissioner Dr Johnstone Makhubu (appointed 1 May), is driving a major digital transformation aimed at improving engagement with taxpayers and tax practitioners while strengthening compliance and boosting revenue collection. Central to this reform is a VAT modernisation programme that will introduce real-time data access, e-invoicing, and automated information flows between business systems and SARS, enabling far closer monitoring of compliance and significantly changing how businesses interact with the tax authority. While this shift is expected to streamline processes, reduce administrative burdens, and improve turnaround times for compliant taxpayers, it also increases transparency and enforcement capacity, allowing SARS to detect discrepancies between invoices, VAT declarations, and financial activity much more quickly—thereby narrowing the scope for errors or avoidance and tightening penalties over time.

3-minute read

The Supreme Court of Appeal (SCA) has confirmed that taxpayers may be represented by duly authorised non-legal representatives in Tax Court proceedings, dismissing an appeal brought by the South African Revenue Service (SARS). The matter stemmed from a dispute involving taxpayer Candice-Jean Poulter, whose father, Gary Van der Merwe, appeared on her behalf despite not being an admitted legal practitioner. SARS objected to his representation, arguing that only legal practitioners may appear in the Tax Court, a position initially upheld by the Tax Court itself. However, the SCA found that neither the Tax Administration Act nor the Tax Court Rules restrict representation exclusively to legal practitioners, holding that the phrase “a person authorised to appear on the party’s behalf” should be interpreted broadly to include any individual authorised by the taxpayer. The court also agreed with the earlier Full Court finding that the Tax Court is not a court contemplated under section 166 of the Constitution, as it is established on an ad hoc basis through presidential proclamation rather than as part of the formal judicial system created by Parliament. The appeal was ultimately dismissed with costs.

3-minute read

In a recent Moneyweb article, investors are reminded that strong market growth can result in increased capital gains tax (CGT) exposure, but that several practical strategies are available to manage the tax impact. The article emphasises that CGT is only triggered when an asset is disposed of, making the timing of disposals a key planning consideration.

2-minute read

A planned protest against fuel taxes has been temporarily averted following National Treasury’s decision to extend fuel levy relief measures, according to a report by Moneyweb. The Automobile Association (AA) had indicated that coordinated, non‑violent protest action would proceed if government did not act to mitigate rising fuel costs.

3-minute read

Moneyweb warns that overly conservative investment choices, such as holding large amounts of cash or prioritising capital certainty, can expose savers to a hidden but significant risk: inflation. While these strategies may reduce short‑term market volatility, returns that fail to keep pace with rising prices steadily erode purchasing power, undermining long‑term financial goals such as retirement or income sustainability. The article highlights the importance of focusing on real returns and outcome‑based planning rather than perceived safety alone. Read why this matters for tax payers.

5-minute read

Recent court decisions in South Africa have reinforced the principle that South African Revenue Service (SARS) must adhere strictly to the rule of law when exercising its powers. The judgments highlight that SARS is required to act lawfully, reasonably, and in line with prescribed procedures, with courts increasingly willing to intervene where these standards are not met. Importantly, the rulings underscore that while taxpayer rights are robustly protected, they must be actively asserted through the appropriate dispute resolution mechanisms. This evolving jurisprudence signals a growing emphasis on accountability and procedural fairness within the tax administration system.

2-minute read

South Africa could significantly boost revenue and revive its struggling mining exploration sector by adopting a Canadian‑style “flow‑through share” tax incentive for junior miners, according to a recent report cited by Business Day.

3-minute read

South African Institute of Taxation (SAIT), Acting Deputy Chief Executive Keitumetse Sesana has welcomed the appointment of the new SARS Commissioner, expressing confidence that his extensive experience, institutional knowledge, and active engagement with the Recognised Controlling Body (RCB) and taxpayers place him in a strong position to lead the organisation effectively; SAIT believes this background reflects a solid understanding of the broader tax ecosystem and supports continued progress within SARS, and the Institute has further affirmed its support for the appointment while looking forward to ongoing constructive engagement with the revenue authority.

3-minute read

Kieswetter’s replacement gets the thumbs up

The South African Institute of Taxation (SAIT) has welcomed the appointment of Dr Johnstone Makhubu as the next Commissioner of the South African Revenue Service (SARS).

2-minute read

Keith Engel, CEO of the South African Institute of Taxation (SAIT), said Makhubu is well known to the tax community through his regular engagement with professional bodies and stakeholders. Prof Engel is confident that Makhubu is “an optimal choice for taking the country forward”. SAIT is the largest controlling organisation for registered tax practitioners in the country.

2-minute read

The tax fraternity welcomes the new SARS boss, Dr Ngobani Johnstone Makhubu, whose appointment has been widely viewed as a continuation of strong institutional leadership at the revenue authority. His selection as Commissioner-designate signals both stability and confidence in SARS’ ongoing reform and modernisation agenda.

1-minute audio

Following the announcement of the appointment of the new SARS Commissioner, SAIT Acting Deputy CEO Keitumetse Sesana joined Stephen Grootes yesterday to reflect on the significance of this leadership transition and what this means for SARS and taxpayers at large.

Having worked closely with the Commissioner across a number of engagements, Acting Deputy CEO welcomes the appointment and believes his experience, institutional knowledge, and active engagement with the RCB and taxpayers place him in good stead for the role.

With an impressive track record and a clear understanding of the tax ecosystem, we are confident that this appointment will support continued progress at SARS.

SAIT stands behind this appointment and looks forward to continued constructive engagement going forward.

8-minute audio

Business groups and fuel industry representatives have called on government to consider temporary fuel tax relief as rising tensions in the Middle East push up global oil prices. They warn that higher fuel costs could worsen inflation and place additional pressure on households and businesses, arguing that short-term relief could help cushion the economic impact.

3-minute read

The South African Revenue Service (SARS) has cautioned South Africans working in specific offshore roles to ensure full tax compliance. The warning applies to yacht crew, cruise ship staff, commercial divers, riggers, and other seafarers working internationally. SARS emphasised that holding a foreign or international crew visa does not automatically exempt individuals from South African tax obligations. Tax liability is determined primarily by tax residency status and whether specific exemptions apply, such as the seafarer or foreign employment exemption. Failure to comply can result in penalties and unexpected tax liabilities

3-minute read

Sun International has urged government to adopt a measured approach to proposed gambling tax increases, warning that excessive taxation could undermine South Africa’s regulated betting industry. The group’s CEO said poorly designed taxes risk driving players to unregulated offshore platforms, reducing consumer protection and weakening long-term tax revenue.

4-minute read

SARS has stepped up its revenue collection efforts by directly contacting taxpayers via WhatsApp as part of its broader digital modernisation strategy. This marks a shift away from relying solely on letters and emails, with SARS engaging taxpayers on platforms they use daily to ensure important tax notifications are not missed.

According to tax experts, WhatsApp messages from SARS may relate to outstanding tax debt and should not be ignored, as they can follow formal letters of final demand and may precede enforcement or debt‑collection measures. SARS has confirmed that this approach aligns with its 2025–2030 strategic plan to modernise systems and strengthen compliance through technology-driven engagement.

3-minute read

National Treasury is considering allowing restricted emergency access to pension funds that are currently preserved until retirement, under very strict financial distress conditions. The proposal follows calls to refine South Africa’s two‑pot retirement system, introduced in 2024, which allows limited annual access to a savings portion while keeping the bulk of retirement funds locked away. Treasury officials have stressed that any reforms would be carefully controlled, with discussions expected to begin later this year, amid growing financial pressure on households and retirees.

2-minute read

As South Africa anticipates the tabling of the 2026 National Budget Speech, Smile FM’s latest coverage highlights a wide range of expectations from political parties, business groups and tax experts. Their perspectives underscore the same pressures SAIT has been tracking: rising debt‑service costs, sluggish growth and mounting calls for targeted tax relief.

3-minute read

The South African Revenue Service (SARS) is tightening its enforcement net as it prepares to implement new global reporting standards for digital and cross‑border wealth from 1 March 2026. These developments reflect a significant and inevitable evolution in global tax transparency, one that underscores the growing importance of proactive, well‑informed compliance.

5-minute read

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

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, 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

As highlighted by SAIT’s Acting Deputy CEO Keitumetse Sesana in the Daily Investor, SARS is rapidly moving toward earlier, richer, and more accurate visibility of business activity, well before VAT returns are even submitted. This shift will significantly increase real-time scrutiny of businesses and place greater emphasis on system readiness and data integrity.
This aligns squarely with SARS’ Modernisation 3.0 journey—accelerating tax administration at the ‘speed of thought’ and moving us closer to a seamless taxpayer experience.

5-minute read

SAIT’s Acting Deputy CEO, Keitumetse Sesana, joined Ntaoleng Lechela on Business Day TV’s The Close on 13 January 2026, to discuss SARS’ multinational tax reform agenda. The conversation focused on transfer pricing and international tax compliance, highlighting SARS’ Advance Pricing Agreement (APA) capacity-building initiative as a move toward a more structured and sophisticated approach to managing cross-border tax risk.

9-minute audio

The South African Revenue Service (Sars) is moving ahead with plans to implement an advanced pricing agreement (APA) system this year.

It has been recruiting specialists in the area of transfer pricing, reports Business Day, and is expected to take APA applications from multinational companies from as early as June.

5 minute read

SAIT welcomed the National Treasury’s decision to partially accept the withdrawal of the tax exemption under Section 10(1)(gC)(ii). This provides crucial relief and certainty for South African retirees receiving income from past employment abroad.

The initial proposal would have fully removed the exemption, making foreign retirement benefits like pensions, annuities, and lump sums fully taxable in South Africa. This could have jeopardised the financial stability of thousands who planned retirements based on the current tax framework. In this interview, SAIT’s Acting Deputy CEO, Keitumetse Sesana, examines the National Treasury’s decision and its implications for the South African tax regime, including SAIT’s pivotal role in submitting formal commentary opposing the full repeal.

30-minute audio

In a radio interview discussion with KC 107.7 FM, SAIT’s Acting Deputy CEO, Keitumetse Sesana, examines South Africa’s official removal from the Financial Action Task Force (FATF) Grey List.

22-minute audio