Dividends may seem simple, but they hide tax risks and missed opportunities. This article helps accountants navigate shareholder loans, CTC, and in specie payouts—avoiding SARS penalties and structuring smarter, tax-efficient distributions.

Think payroll’s just admin? Think again. With SARS turning up the heat on PAYE, one wrong code or missed benefit could cost your clients, and your practice, big time. In this article we break down how to stay compliant, avoid audits, and turn your payroll system into a SARS-proof fortress. This isn’t just tax, it’s survival.

With the May 2025 Budget it is clear that SARS needs to step up, and your clients need to be ready. With a record revenue target and hundreds of new hires focused on debt collection, Budget 2025/26 marks a serious ramp-up in enforcement. From AI-powered audits to crackdowns on the illicit economy, here’s what accountants need to know to stay ahead of the compliance curve.

Think moving overseas means you’ve left the South African tax net behind? Not so fast. From Dubai to London, South Africans working abroad need to know that unless you’ve formally broken tax ties with SARS, you could still owe tax back home. In this article we look at what changed in 2020, what counts as tax residency, and why just earning in a tax-free country doesn’t mean SARS isn’t watching.

Ever had a client stuck paying VAT on a sale they’ll never collect? It’s a frustrating reality — but there’s a way to fix it. This article walks you through the simple, practical steps to claim back VAT on bad debts, with real-world examples, tips on handling partial write-offs, and what to do when the VAT rate changes. If your clients are losing out on cash and tax, here’s how you can help turn the tables.

Thinking about moving overseas or helping a client who is? In this article, we look at how tax residency works, what it really takes to stop being taxed in SA, and how to avoid getting caught out with surprise costs. Whether it’s for remote work, retirement, or a fresh start abroad, this practical guide will help you support your clients with confidence.

Ever wondered why SARS doesn’t let you deduct all the interest you’ve paid on a loan in one go? You’re not alone — it’s a common frustration for many taxpayers. This article breaks it all down in a simple, easy-to-understand way. We explain why SARS spreads your interest deduction over the life of the loan (thanks to something called Section 24J), what “deemed interest” really means, and how it’s all tied to the effective interest rate. With practical examples and a fun, relatable tone, you'll finally make sense of why your tax deduction isn’t as big as you expected — and why it’s not all bad news in the long run.

Thinking of going solar or helping clients lighten their tax load? From rooftop panels at home to diesel-powered generators on the farm, there are smart ways to claim real tax relief. Whether your clients are individuals or business owners, this article breaks down the solar and energy incentives—what's allowed, what’s not, and how to get it right. If you want to make sure your clients don’t miss out on legitimate savings or fall foul to SARS, this is a must-read.

VAT is going up in South Africa from 1 May 2025, and it affects more than just prices at the till. In this article, we break down what the VAT increase means for accountants and their clients, using simple examples like construction projects, retail pricing, property deals, and VAT returns. Whether you're advising small businesses or handling your own VAT submissions, this guide will help you apply the correct rate, avoid penalties, and stay one step ahead of the changes.

Public Benefit Organisations (PBOs) do incredible work in communities—but they rely on accountants to help them stay tax compliant and maintain their SARS-approved status. This article breaks down the key tax rules, VAT benefits, donation requirements, and reporting duties every accountant should know when working with PBOs and welfare organisations. Read below and use CIBA’s handy checklist to ensure compliance!

The 2025 Budget brings a mix of relief and challenges. Education gets a boost, with R332.3 billion allocated, but most of it goes to salaries. Social grants are increasing—old-age grants rise to R2,315, and child support grants to R560. However, consumers will feel the pinch as VAT increases by 0.5 percentage points in both 2025 and 2026. Sin taxes are also up, making alcohol and cigarettes more expensive. Healthcare sees major funding, while defence and security receive an extra R9.4 billion. The budget aims to balance economic growth with essential public services, but rising costs remain a concern.

Issuing VAT-compliant invoices is key to keeping your business on track and avoiding tax troubles. Understanding when to issue a tax invoice, what details it must include, and how to simplify the process with smart tools can save you time and stress. In this guide, we’ll break down everything you need to know about VAT invoices, credit notes, and compliance tips—so you can focus on growing your business with confidence!

Many taxpayers mistakenly believe they can delay their provisional tax payments until the third "top-up" payment deadline—only to face unexpected penalties and interest charges. In this article, we break down the real purpose of the third provisional tax payment, clarifying why it is meant for fine-tuning rather than covering missed obligations. Read about who qualifies as a provisional taxpayer, key payment deadlines, and the consequences of underestimating taxable income. If you're unsure about how to manage your provisional tax correctly and avoid costly mistakes, this guide will provide the clarity you need.

Trusts can be a fantastic tool for protecting assets, planning for the future, and even saving on tax—but only if they’re managed correctly. Many people assume that trusts automatically reduce tax, but without proper planning, they can actually create huge tax burdens. In this article, we explain the key tax rules with practical examples to help you avoid common mistakes. If you’ve ever wondered whether a trust is the right choice for your clients or how to legally minimise tax, this article will give you the answers.

The 2025 Budget has been met with uncertainty, frustration, and debate. With a looming VAT increase, growing debt, and bold promises of economic recovery, South Africans are left wondering: Will this budget bring relief or more strain? CIBA dives deep into the key proposals, the potential impact on businesses and taxpayers, and what needs to change for a sustainable economic future. Read on to discover where we stand and what we recommend.

This year’s budget is all about striking a balance—managing the country’s rising debt while still investing in things that matter, like education, healthcare, and energy security. Our government plans to draw from reserves to cut borrowing instead of hiking tax rates—but don’t get too excited just yet. Income tax brackets won’t be adjusted for inflation, so many people will end up paying more tax anyway. Expect higher prices on alcohol and cigarettes, possible fuel levy increases, and tax breaks for green energy businesses. With debt climbing towards 75% of GDP, big decisions are coming—how will they affect you? Let’s break it down!

Are you having trouble with SARS? Whether it's delayed tax refunds, endless verifications, or unanswered queries, the Office of the Tax Ombud (OTO) is here to help! This article explains what the OTO does, how it can assist you, and when to turn to them for support. Find out what kinds of complaints they handle, get practical tips for dealing with tax issues, and learn from real examples. If you're a tax practitioner, this is a must-read to help you and your clients resolve tax problems faster and with less stress. Don’t miss out—read now and take charge of your tax matters!

Are your financial records ready for SARS scruitiny? A recent Tax Court case highlighted the consequences of poor record-keeping, invalid tax objections, and non-compliance. SARS’s ability to gain direct access to financial records led to an R87.4 million tax liability and a 200% penalty. This case is a wake-up call for businesses and tax practitioners—understand your obligations before it’s too late!

Understanding VAT registration can be complex, especially with the possibility of Automatic VAT registration by SARS. Our article breaks down the three types of VAT registration—Voluntary, Compulsory, and Automatic—in simple terms, helping business owners and tax practitioners navigate their obligations. Whether you're considering voluntary registration, wondering if you qualify for compulsory VAT, or dealing with an unexpected automatic registration by SARS, this guide provides the clarity you need. Learn how to manage VAT compliance, avoid penalties, and maximise tax benefits.

The Global Minimum Tax Act, 2024, has officially been signed into law, marking a major change in how international taxes are handled. This law is based on the OECD/G20 global plan to stop big companies from avoiding taxes by shifting their profits to low-tax countries. Under this new rule, large multinational companies must pay at least a 15% tax rate on the money they earn in every country they operate in. Curious about how it works and what it means for businesses? Read the full article to explore the key mechanisms and their implications for global and local tax practices!