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.

Think farming tax is just about tractors and sheep? Think again. From claiming for packhouses to dodging VAT traps, there’s a lot accountants need to know to help farmers stay on the right side of SARS, and save money while they’re at it. This quick guide breaks down the key tax rules (with real examples) so you can spot the wins, avoid the penalties, and give smart advice that actually matters.

Got tax skeletons in the closet? SARS is looking, but there’s a way out. The Voluntary Disclosure Programme (VDP) lets taxpayers fix past mistakes before the penalties, or prosecutors come knocking. Whether it’s undeclared income, PAYE errors, or missed VAT returns, this guide shows you when VDP applies, how it works, and why acting early could save you a fortune.

Not doing VAT reconciliation? You might be making expensive mistakes.

Many accountants file their VAT returns and move on, but if your numbers don’t match your books, you could be heading for trouble. This article breaks down what VAT reconciliation really means, how to spot costly mistakes, and how to fix them. Use the CIBA template to ensure if SARS comes knocking, your records will hold up.

Every year, millions of South Africans file their tax returns… and then get stopped dead by a SARS “verification”. In theory, this should be a quick check. In reality, it’s become a mini-audit asking for bank statements, medical aid proof, rental invoices, even electricity bills. How much time is wasted annually by ±2 million taxpayers collecting evidence, writing explanations, or paying a practitioner to do it?

If SARS has hit you or your client with a penalty or unexpected assessment, don’t panic, and definitely don’t ignore it. There’s a clear, step-by-step process to challenge these decisions, from requesting a remission or asking for reasons, all the way to formal objections and appeals. This article looks at the steps, practical tips and timelines to help you respond confidently, avoid common errors, and potentially recover thousands.

If you're earning through brand deals, free products, or crypto as an influencer, there's one thing you can't ignore - tax. This article explains exactly what counts as taxable income, how to stay compliant, and what deductions you might be missing out on, because even your freebies aren't free from tax.

Who's Really in Charge of Your Tax Profile?
If you think your tax practitioner is handling everything, think again. When SARS comes knocking, it’s the public officer or registered representative who takes the heat, not the external tax pro. In this article we look at the high-stakes roles every company must fill (and often gets wrong).