Important announcements from SARS and updates in the tax environment

SARS Announcements

Office of the Tax Ombud

SAICA submissions and feedback summaries

Tax Laws Amendments

Court Rulings

SARS Interpretation Notes

SARS General Rulings

SARS Webinars

Other tax matters of interest

Prior updates

Annual and Monthly Tax Updates

Monthly Tax Update sessions - these sessions will be updated every month with the latest session

Budget and Tax Update 2024 Afrikaans

Budget and Tax Update 2024

Monthly Tax Update - January 2024

Monthly Tax Update - February 2024

Monthly Tax update - March 2024

Monthly Tax Update - April 2024

Monthly Tax Update - May 2024

Monthly Tax Update - June 2024

 Monthly Tax Update - July 2024

Monthly Tax Update August 2024

Monthly Tax Update - September 2024

Monthly Tax Update - October 2024

Monthly Tax Update - November 2024

Monthly Tax Update - December 2024

Income Tax

Assessed loss balances: Company and individual limitations explained

Corporate Restructuring: Asset for share transactions: swapping out on taxes

Cryptocurrency and Tax - SARS views and approaches

Exploring the 2022/2023 Tax Laws Amendments

Leases – Taxation vs Accounting

Property developers and estate agents: Income Tax and VAT

Provisional Taxes: Preparing for mid-year submissions

Taxation of Farmers

Taxation of Forex and Interest – Section 24I and 24J

The solar tax incentive: what do businesses and individuals qualify for? 

To claim or not to claim: Capital allowances and recoupments

To claim or not to claim: General and specific Income Tax Deductions

Trusts and Income Taxes

Debt concessions and compromises: The tax knock-on effect of a debt benefit

Provisional taxes: Preparing for Year-End

Current Tax Computation

IT3(d) submission for section 18A approved institutions - Deadline 31 May 2024

Trust filing season and the required information to submit to SARS and The Masters Office

 Trust filing season - IT3(t) submission deadline 30 September 2024

Taxation Responsibilities: Donor, Trustee, Trust, or Beneficiaries - Who Bears the Tax Burden 2024

 The Solar Incentive: Legislative update and capital allowance interaction

Loan accounts and tax: when no interest and no repayment terms do not save you money

 Provisional Taxes - Preparing for the upcoming submissions in August 2024

Restructuring and intragroup dealings - what tax relief is available

The impact of Interpretation Note 132 on your role as a tax practitioner

IT(3) (t) submission due on the 30th of September – let’s answer your remaining uncertainties

Mid-year tax update - Recent developments and legislative amendments

 IT3(d) submission - Deadline of 31 October 2024 for the first bi-annual IT3(d) submissions to SARS

Deferred Tax

Deferred Tax Computation

Corporate Income Taxes

Corporate Income Tax: The clockwork of Companies Tax

Corporate Restructuring: Reorganisation and intragroup dealings: what tax relief is available

Preventing Practical Pitfalls in tax – Corporate tax and VAT

Small Business Tax: Public Benefit Organisations

Small Business Tax: Turnover Tax and Small Business Corporations

Taxation of Franchises

Value Added Tax

VAT: Entry Level Principles of VAT

VAT: Scoping in on Specified Transactions

VAT: Advanced Provisions

VAT for Accountants: Survival of the VATtest

VAT: Industry specific: Accommodation, Catering and Entertainment

An in depth look at VAT for Accountants and Auditors

Bottom Line Principles of VAT

Employees' Taxes

Employees' Tax: How to tax remuneration, allowances and fringe benefits

Employees' Tax: The PAYE system

Employer Insights: Annual submission of the EMP501 reconciliation

Employer Insights: Interim submission of the EMP501 reconciliation

Employer insights: Employment Tax Incentives

Employer Insights: UIF, SDL and Compensation Fund

Lump sum benefits and tax - no retirement from taxes

Taxation of employee share schemes and share transactions

Personal Income Taxes

Every taxpayer for themselves: Home office deductions

Every taxpayer for themselves: The individual tax return

Medical aid credits for individual taxpayers

Preventing Practical Pitfalls in tax – Individuals tax and Trusts

Tax exempt bursaries

Tax rules for Independent contractors, Commission earners and Non-executive directors

Taxation of Partnerships

Capital Gains Taxes

CGT: Accounting profit vs Capital gains

CGT: Advanced Provisions: Pre-valuation date assets and exclusions

CGT: Advanced Provisions: Special transactions and rules

CGT: Basic principles of Capital Gains Tax

Ethics for Tax Professionals

Code of Ethics: Accounting professionals in Public Practice 2023

Other Taxes

Dividends and distributions: dividend  and income tax

Donations tax - Taxing the philanthropist

Transfer Duty

Tax Administration

Tax administration : Fair and square: resolving tax errors and disagreements

Tax administration : Keeping the peace: prevention and remedying of penalties and interest

Tax administration: Debt arrangements with SARS: negotiating tax debt

Tax administration : Tax audits: Surviving the SARS inquisition

Tax administration : Tax evasion vs Tax avoidance: Where to draw the line

Tax Administration : Prevention and remedying of tax penalties and interest

Tax Administration : Resolving tax errors and disagreements

International Taxes and Tax Residency

Controlled Foreign Companies and Headquarter Companies

SARS guidance on emigration and lump sum withdrawals

Tax Residency - Ceasing to be resident and the exit tax

Tax Residency - Expat taxes and foreign income

Transfer pricing and Connected persons

Withholding taxes with non-residents

Transferring funds abroad - Additional disclosure requirements from SARS for tax compliance.

Exchange Control 

Tax residency and financial emigration

Tax Residency - Understanding the Foreign Services Income Exemption

Estate Duties and Income Tax for Deceased Estates

Deceased Estates: Income Tax, Estate Duty and Administration

Bestorwe boedels en Boedel beplanning

Deceased Estates and Estate Planning