South Africa: Tax Authorities

This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t

The Western Cape High Court's recent ruling in C:SARS v Meiring Citrus overturned a Tax Court decision and disallowed a ZAR9.6 million income tax deduction claimed by a citrus farmer for what was marketed as an insurance premium. The judgment raises critical questions about the distinction between genuine insurance and investment arrangements, the burden of proof in prescription cases, and the application of accounting standards to tax deductions. Taxpayers with similar structured self-insurance products sh

ENS presents issue 171 of its tax brief, covering recent South African tax developments including significant Supreme Court and Tax Court judgments on import duties, dividend stripping arrangements, and insurance contract deductions. The brief also details new SARS filing requirements, updated guides for the 2026 filing season, and important changes to customs procedures and VAT treatment of ambulance services.

South Africa's 2026 Budget, delivered by Finance Minister Enoch Godongwana on 25 February, signals a period of relative fiscal stability after several years of pressure on public finances...

The Financial Surveillance Department of the South African Reserve Bank (“FinSurv”) has published a draft regulatory framework for cross-border e-commerce retail transactions.

The Minister of Finance presented the 2026 National Budget on Wednesday, 25 February 2026. As part of the tax proposals contained in Annexure C to the 2026 Budget Review...

David A. Asiedu connects with our East African office heads to explore key trends and opportunities shaping the region's evolving business landscape...

The South African Revenue Service ("SARS") published Binding General Ruling 16 (BGR16) (Issue 3) on 27 November 2023, which replaced the previous Issue 2 and which sets out the standard...

The recent media statement from the National Treasury announcing the retraction of the proposal regarding the definition of a "hybrid equity instrument" from the 2025 draft Taxation Laws Amendment Bill is a significant development for South African businesses.