South Africa: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Africa Tax In Brief
ENS's Tax in Brief Issue 170 delivers a comprehensive snapshot of South Africa's evolving tax landscape, covering a landmark Constitutional Court ruling on VAT zero-rating for recycled gold, new draft regulations on domestic reverse charge mechanisms for valuable metals, and critical updates to PAYE reconciliation requirements. The bulletin also examines SARS's implementation of Global Minimum Tax returns, Filing Season 2026 enhancements, and significant customs and excise amendments including China's Zero-
South Africa Tax
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ENS
Article
Africa Tax In Brief
ENS presents issue 169 of its tax brief, examining recent South African tax court rulings on locomotive supply agreements, fuel distributor deductions, and search warrant validity. The publication analyzes multiple High Court decisions involving customs disputes, VAT payments in liquidation proceedings, and manufacturing rebate eligibility, while also covering SARS's latest guidance on beneficial ownership declarations and voluntary disclosure programmes.
South Africa Tax
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ENS
Article
South Africa Renewable Energy Sector
South Africa's renewable energy sector is rapidly transforming as the IPPPP targets 20,340 MW by 2030. With grid constraints, market restructuring, and rising energy demand reshaping the landscape, maintaining strategic alignment with tax policy has become critical for Independent Power Producers (IPPs) and investors navigating capital allowances, cross-border structuring, transfer pricing, VAT complexities, and carbon tax implications.
South Africa Energy
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SNG Grant Thornton
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