Can the courts become SARS’ safe harbour for broken assessments?
July 30, 2026
A respectful critique of CSARS v Meiring Citrus (Pty) Ltd I find myself in the slightly awkward position of agreeing, at least broadly, with the
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VAT Consequences of Unlawful Transactions
June 30, 2026
Explore the VAT consequences of unlawful and subsequently invalidated transactions through a detailed analysis of the Ndyamara / Swifambo judgment.
This training examines the interaction between VAT liability, illegality, section 26 of the Insolvency Act, credit-note mechanisms under section 21 of the VAT Act, and key principles from MP Finance and Respublica.
Learn why a contract’s later invalidity does not necessarily erase previously triggered VAT obligations, how courts distinguish between original tax events and adjustment events, and when credit notes may provide a more effective remedy than insolvency-law recovery claims.
SARS Penalty Dispute: Why the Correct Remedy Matters
June 29, 2026
A SARS penalty dispute is not won by irritation, indignation or a well-written explanation alone. The first issue is procedural: what penalty has SARS imposed,
SARS Audit Assistance for High-Stakes Tax Matters
June 29, 2026
SARS audit assistance becomes critical when an audit is no longer a routine document request but a possible tax dispute in the making. If you
SARS Tax Appeals: Strategy After a Disallowed or Partly Allowed Objection
June 29, 2026
A SARS tax appeal becomes relevant when an objection has been disallowed or only partly allowed, and the taxpayer must decide how to move the
SARS Objection: The First Step in Challenging an Assessment
June 29, 2026
Do Not Treat the Objection as Admin If SARS has issued an assessment, audit outcome or decision that you believe is wrong, a SARS objection