Six proposals in the 2026 draft tax Bills will land on your desk: a VAT charge for schools with no way to pay it, two rules backdated to Budget day, and a provisional tax penalty your client cannot escape. Here's what CIBA told Treasury, and what to check first.

SARS has issued a revised ITR12 eFiling guide, and it changes the way you work. Biometric login checks. A read-only auto-assessment waiting room. A Declaration Questionnaire with a 24 working hour deadline. OTPs on banking changes, with penalties up to R16 000 for a false declaration. Here are the twelve changes practitioners need to action before the 23 October filing deadline.