Voluntary Disclosure Programme Applications: Strategy Before Submission
A Voluntary Disclosure Programme application is often considered when a taxpayer discovers a tax default and wants to correct the position before the matter escalates with SARS. Used correctly, it can be a powerful route. Used without proper analysis, it can expose the taxpayer to avoidable risk, unnecessary cost and a poorly framed engagement with […]
Tax Dispute Resolution in South Africa: What Taxpayers Need to Know Before Taking SARS On
A SARS dispute is not an admin inconvenience when the numbers are high, the facts are complicated or time is running out. Tax dispute resolution South Africa taxpayers face is a formal process, and early strategy can protect the taxpayer’s position before the matter moves into objection, appeal, ADR or court. The real question is […]
It’s Never Just Timing: The Deduction Risk Hiding in the Wrong Tax Year
A Tax Court judgment on a wrong-year deduction highlights the risks of timing errors, section 11(a), VAT section 23C, reduced assessments and whether earlier years can still be corrected.
TRUSTS ENTER THE SECTION 210 TAX PENALTY REGIME: MORE EXPANSION THAN REVOLUTION
There has been a great deal of noise about SARS’ trust penalties. On my reading, the real story is both simpler and more significant. SARS has not invented a new penalty. It has extended an old section 210 mechanism to a new class of taxpayer — trusts — at a time when revenue collection and […]
SARS’ Allocation Game – Interest After Payment
When a VAT dispute is settled and paid, can SARS still keep capital alive and charge interest? The Full Court in Inhlakanipho says: not so fast.
SARS’ “FINAL SAY” FANTASY ON SUSPENSION OF PAYMENT VS THE HIGH COURT
High Court in Ferrerìa v CSARS slams SARS’ refusal to suspend payment under section 164 of the TAA, holding that procedural fairness is no shield for irrational decisions. A landmark judgment reshaping SOP disputes and taxpayer rights in South Africa.
CONTRADICTORY VIEWS BY TAX COURT AND SARS: WHAT NOW?
When the Tax Court and SARS Disagree — What Should Taxpayers Do Next?
A recent Tax Court judgment found that certain raising fees qualify as “similar finance charges” under section 24J of the Income Tax Act — but SARS’ own Interpretation Note says they do not. This clash of interpretations creates real uncertainty for businesses deciding how to treat these fees for tax purposes. While the court’s decision supports deductibility, SARS’ official stance may lead to additional assessments and penalties — leaving taxpayers to ask: what now? Discover your options and how to navigate this interpretative tug-of-war.
ESTIMATED ASSESSMENTS: FROM EXCEPTION TO CASH-COW GRABBING NORM?
SARS can, in terms of section 95(1)(b) of the Tax Administration Act, 2011 (TAA) raise an assessment based on an estimate if the taxpayer submits information to SARS that is either incorrect or inadequate. How SARS often prepare these estimates is by comparing deposits into the taxpayer’s bank account to turnover declared on the tax […]
TAXPAYERS BEWARE: SARS’ INDEFINITE EXTENSION
On 4 June 2025, the SCA ruled[1] that SARS is not required to request condonation if they remedy their default within the 15-day notice period contemplated in rule 56(1) of the Tax Court Rules (“the rules”) gazetted under section 103 of the Tax Administration Act 2011 (“the TAA”). What this means, practically speaking, is that […]
3 IMPORTANT LESSONS FROM THE TAX COURT
On 25 February 2025, the Johannesburg tax court handed down judgment in Taxpayer D v CSARS (IT35476) from which taxpayers can learn three very important lessons in the context of tax dispute resolution: Understand the concept of onus of proof and how to discharge that onus In this case, one of the taxpayer’s companies showed […]