Earning your own way through freelance gigs, commission deals, or contract work? Congrats, you’re your own boss. But SARS sees you as more than just independent; it sees you as a taxpayer with very specific obligations. This no-fluff guide breaks down what you need to know, from provisional tax to VAT traps, deductible expenses, and how to avoid getting misclassified (and penalised). If you’re making money outside of a 9-to-5, this is an essential read for you.

Think you know what you can claim for wear-and-tear? Think again. From small tools under R7,000 to second-hand vehicles and home-office equipment, SARS has clear. but often misunderstood, rules on what qualifies, how to calculate the deduction, and when you might have to pay it back. This article breaks down the essentials of Section 11(e), shows you how to use SARS’s write-off table, and explains the hidden risks of recoupments when assets are sold. Whether you're advising clients or managing your own tax affairs, this is a must-read.

Death, Taxes… and Auto-Assessment?

SARS is fast-tracking the future with AI-powered auto-assessments and bold moves toward a blockchain-based tax system. In this punchy commentary, we look at what this means for eFiling, e@syFile, and every taxpayer in between. Think smart contracts, digital tokens, and real-time VAT, all raising the question: are we ready for a tax revolution? Read the full article to see what’s coming, and how to stay ahead.

Ever feel like the tax system keeps tripping up? You’re not alone, and that’s where the Tax Ombud steps in. This article takes a closer look at how the OTO tackles systemic SARS issues that affect everyday taxpayers. If you're a tax practitioner or taxpayer who's spotted the same problems popping up again and again, here's how you can help be part of the fix.

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!