We’ve forgotten a powerful truth: in South Africa, only Parliament, not Treasury, not SARS, has the constitutional authority to impose taxes. Yet our representatives are playing catch-up while the state calls the fiscal shots. In this article we look at how taxation has drifted from democratic choice to bureaucratic default, and why it’s time to restore taxpayers as sovereigns, not subjects.

Big tax changes are on the horizon, and they could hit schools, side hustles, and retirees the hardest. CIBA has stepped in to raise concerns about the real-world impact of these proposals, warning that they could drive up school fees, punish entrepreneurs, schools, and retirees. What is CIBA’s goal? Keep tax fair, simple, and supportive of the people who keep the economy moving.

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.