Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Zero-Rating, Real Rewards: How Exports Can Cut Your VAT Bill

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.

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Nicolaas Van Wyk, CEO, Chartered Institute for Business Accountants (CIBA) Nicolaas Van Wyk, CEO, Chartered Institute for Business Accountants (CIBA)

South Africa Needs a Parliament of Taxpayers, Not a Parliament of Administrators

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Guide on “Similar Finance Charges” Under Section 24J

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Residence Based Taxation - The Real Cost of Being 'Resident' in SA

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Taxing the Farm: What Every Accountant Needs to Know

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

How to Clean Up Tax Messes - Your Guide to VDP

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

VAT Reconciliation Doesn’t Have to Hurt (But Ignoring It Will)

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.

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Mahomed Kamdar, Tax Specialist: Independent CIBA Consultant Mahomed Kamdar, Tax Specialist: Independent CIBA Consultant

Hope, Reforms, and Reality: What the 2025 MTBPS Means for Us

The 2025 MTBPS brings cautious optimism, highlighting progress on debt stabilisation, improved tax revenue, and reforms in energy, logistics, and water. With SA off the greylist and a new 3% inflation target in place, the focus now shifts to delivery. While growth is still sluggish and unemployment high, signs like 167 days without load shedding signal momentum. The challenge? Turning plans into action.

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Nicolaas Van Wyk, CEO, Chartered Institute for Business Accountants (CIBA) Nicolaas Van Wyk, CEO, Chartered Institute for Business Accountants (CIBA)

The Hidden Cost of SARS Verifications

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?

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

The SARS Dispute Process: A Professional's Guide to Getting it Right

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.

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Nicolene Steenkamp, Education Manager, Chartered Institute for Business Accountants (CIBA) Nicolene Steenkamp, Education Manager, Chartered Institute for Business Accountants (CIBA)

Provisional Tax 2025: Stop Guessing — Start Managing Your Clients’ Cash Flow

Many South Africans don’t realise they’re provisional taxpayers — until SARS penalties hit. If your clients earn freelance, rental, or business income, it’s time to plan, not panic. Learn how smart provisional tax management can protect cash flow, avoid penalties, and turn compliance into profit.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Social Media Influencers and Tax: What You Need to Know (and Do)

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

The Tax Gatekeepers: Public Officers, Registered Representatives and Tax Practitioners

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).

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Nicolene Steenkamp, Education Manager, Chartered Institute for Business Accountants (CIBA) Nicolene Steenkamp, Education Manager, Chartered Institute for Business Accountants (CIBA)

Rethinking Taxation: Why Revenue Must Remain Conditional

Taxation is not an absolute right of the state but a conditional agreement between citizens and government. When taxes serve rights, transparency, and growth, they sustain prosperity. When they become an entitlement of power, they erode trust, freedom, and the very foundation of economic progress.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Home Office Tax Claims: What SARS Allows (And What It Doesn’t)

Think your dining table counts as a home office? SARS disagrees.

If you're working from home and hoping to claim tax deductions, you'd better know the rules. SARS's Interpretation Note 28 lays out exactly who qualifies, what counts as a home office, which expenses are allowed and what could land your claim in hot water. Read below and learn when and how to claim home office expenses and SARS scrutiny.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Medical Expenses in 2025: What You Can and Can’t Deduct

Need to claim medical expenses? This is for you.

With healthcare costs climbing faster than medical aid cover, understanding how to claim every cent of medical tax relief has never been more important. This article guides you on what medical expenses you can and can’t deduct in 2025, explains the difference between deductions and rebates, and shows how SARS’s medical tax credits can significantly reduce your tax bill. Read below and help your clients keep more money in their pockets while staying compliant.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

SARS Expedited Tax-Debt Compromise Process: A One-Time Chance to Settle Tax Debt

Owing SARS money can feel like a never-ending burden, interest piles up, penalties grow, and enforcement looms. But for a limited time, taxpayers have a chance to hit reset. Through the SARS’s Expedited Tax-Debt Compromise Process, qualifying taxpayers may be able to settle their debt for less than the full amount, clear their tax record, and move forward with peace of mind.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

5 Key Comments From CIBA on the 2025 Tax Amendment Bill

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.

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

SARS Disputes Explained: From Objection to Court

Think SARS got it wrong? Here’s how to fight back legally and effectively. This article walks you through the full SARS dispute resolution process, from filing objections and appeals to navigating ADR, the Tax Board, and Tax Court. It's tailored for professionals who need to protect their clients (and their fees) when assessments go sideways.

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Nicolene Steenkamp, Education Manager, Chartered Institute for Business Accountants (CIBA) Nicolene Steenkamp, Education Manager, Chartered Institute for Business Accountants (CIBA)

The Tax Idea Pre-Mortem: Killing Bad Ideas Before SARS Does

A clever tax idea can save thousands today and cost millions tomorrow. The Tax Idea Pre-Mortem helps accountants separate smart tax planning from risky avoidance — with practical checks, real-life cases, and scripts to guide client conversations. Protect your clients. Protect yourself

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Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Mixed Up? Here’s What to Do When Your Business Has Both Vatable and Exempt Income

Think you’ve nailed your VAT strategy? Think again. From exempt supplies to mixed-income traps, recent court battles involving African Bank and Capitec show just how costly VAT missteps can be. In this article we look at exempt and vatable supplies, when you need to register for VAT, and what to do if your business earns both types of income. Get your VAT method right and save money and trouble with SARS!

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