Most businesses assume they can only claim a tax deduction on a bad debt once they have written it off or raised a formal provision. That assumption is costing them money. Under Section 11(j) of the Income Tax Act, where IFRS 9 is not applied to trade debtors, a 25% tax allowance kicks in automatically once a debt hits 60 days overdue. At 120 days, that rises to 40%. No accounting provision required. No subjective judgement call on whether the debt is "truly doubtful." If the debt is old enough, the relief is yours. Many businesses are quietly leaving this money on the table simply because no one told them the rules changed.

SARS has updated its guide on medical tax credits for the 2026 tax year, and there are a few things every taxpayer should know before filing. From the monthly credit amounts and who qualifies as a dependant, to the new Declaration Alert Questionnaire that could save you from a full audit, this article breaks it all down in plain language. If you pay medical aid contributions for a parent, spouse, or child, or if your dependant numbers have changed from last year, this is what you need to know before you submit your return.

Trusts face one of the most complex tax regimes in South Africa, where income can either be taxed in the hands of the donor, the beneficiary, or the trust itself. Get it wrong, and the trust pays a punishing flat rate of 45%. SARS has also been tightening the screws, from the Thistle Trust ruling on capital gains to cracking down on trustees who vest income after year-end. So are trusts still worth it? Read on and find out.

Filing Season 2026 is open, and SARS has changed more than the dates. Simple provisional taxpayers are now auto-assessed, the ITR12 form and wizard have been rebuilt, Section 20A ring-fencing kicks in at 39%, and a new Declaration Alert Questionnaire can keep your clients out of verification queues. Some of it makes filing easier. All of it changes how you check a return. Here is what changed, and what to do before the season gets busy.

Your client's trust lets a beneficiary live in its house. Who pays the rates and repairs changes the tax. SARS now wants every beneficiary listed separately, and the numbers must match each IT3(t), which is due months before the trust return. Get it wrong and expenses get added back to the trust's income. Here's what to check before the 2026 deadlines.

Every July, the same question hits tax practitioner WhatsApp groups: are we slowly being made redundant by SARS auto-assessments? The honest answer is no, but the work has changed. Here is what you still do this filing season, what to charge for it, and how to alert your clients before SARS's calculation quietly becomes their final tax assessment.

When the evidence is thin, your client loses, and so do you

A recent court case found that picking a ground like "serious illness" or "financial hardship" means nothing without credible, authentic proof. Unsigned acknowledgements of debt, speculative emails, and hearsay will not save your client. The court called it "intentional obfuscation" and upheld a 90 percent penalty on R1.67 million. With the 2026 filing season around the corner, every objection, condonation request, and medical expense claim turns on one thing: the quality of evidence on file. Be the accountant SARS cannot dismiss.

Section 42 looks like a gift, defer tax, swap assets for shares, keep the deal moving. But the buyer quietly inherits the seller's full tax liability, the same gain gets taxed twice, and disposing of assets within 18 months triggers anti-avoidance rules that SARS's own return can't even capture. Lesson: get the base cost in writing. Allocate assets correctly. Know the difference between a tax deferral and a tax trap, because your clients are counting on you to.

Somewhere in your client list is a trust that hasn't filed a tax return in years. Maybe it's dormant. Maybe it just holds shares. Maybe nobody thought it needed to. SARS has thought about it, and from 4 May 2026, the penalties begin. This is the article that tells you exactly what to do before that date, and why waiting even one more week is a risk you can't afford.

SARS just made history, and your clients felt it before you told them. R2 trillion collected. A 2% VAT increase shelved. AI already reviewing tax cases and blocking fraudulent refunds at scale. Outgoing Commissioner Edward Kieswetter delivered his final results on 1 April 2026, and the message for every accountant in practice is clear: SARS is faster, smarter, and more automated than it has ever been. Read what changed, what's coming next, and what it means for your clients.

This recent VAT ruling is a warning shot at how tax rates are set for South Africans. The Court ruled that section 7(4) of the VAT Act is unconstitutional, but what about the rest? From income tax to dividends tax, the same mechanism is hiding in plain sight, leaving accountants and their clients exposed to uncertainty. The real story: this could change how every Budget announcement is interpreted going forward.

From 1 April 2026, the VAT threshold increases to R2.3 million. Many small businesses will immediately qualify to deregister. But what looks like a simple compliance decision can quickly become an expensive mistake. When a vendor deregisters, SARS treats certain assets as if they were sold, which means output VAT may suddenly become payable. Before recommending deregistration, accountants should understand the hidden traps.

When Is a “Donation” Not a Donation?

Your client contributes money to an ESD trust to support small businesses and improve their BEE score. Or donates stock to a children’s home. It looks generous. It feels compliant. But get the intent wrong, and you could trigger donations tax, VAT adjustments, or income tax recoupments.

In this practical case-based article, we look at the tax treatment behind BEE-linked funding, trading stock donations, and interest-free loans, and show you how to structure them properly before SARS asks questions.

Non-profit organisations often believe their receipts are automatically tax-free, until SARS proves otherwise. This article explains when a Public Benefit Organisation (PBO) truly qualifies for tax exemption, when tax applies, and how everyday activities like charging fees or earning trading income can create unexpected tax risk. Using practical SARS examples, it breaks down cost recovery, permissible trading, and the basic exemption in a way that helps accountants keep PBOs compliant and avoid costly surprises.

Mistakes happen and SARS doesn’t wait for explanations. If you client has undeclared income, foreign funds, or payroll slip-ups, the VDP offers a rare chance to fix past tax errors legally and avoid penalties or prosecution. This article walks you through the process, pitfalls, and powerful protections that come with getting it right.

Claiming a home office deduction feels like free money, a small win against rising costs and long work-from-home days. But that quiet tax saving can leave a long shadow. Years later, when a client sells their home expecting a CGT-free windfall, SARS may come knocking with an unexpected bill. This article exposes the hidden CGT tripwire in home office claims, and shows exactly when that “harmless” deduction turns into a costly mistake.

Unsure how to handle zero-rated VAT when exporting?You’re not alone. Many business owners miss out on VAT savings simply because they don’t know the rules, or how to prove them. If you’re supplying goods or services to clients overseas, and they’re used outside South Africa, you could be charging 0% VAT. This article walks you through what qualifies, what SARS expects, and how to get it right every time.

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.

Not all finance charges qualify for tax deductions under Section 24J. In the new interpretation note 142 SARS explains what counts as “similar finance charges” and what doesn’t, helping taxpayers and practitioners avoid incorrect claims. If you work with clients who borrow or lend as part of their business, this guidance is essential reading.

Think earning money abroad means you’re off SARS’s radar? Think again. South Africa’s residence-based tax system means where you live matters more than where your income comes from. Whether you're freelancing from Cape Town or owning property in London, SARS wants its slice. This article explains how residency rules, double tax agreements, and foreign income exemptions really work, and what happens if you don’t play by the rules.