This is the third article discussing the basics of the SARS Draft Guide to the Taxation of Crypto Assets published in July 2026. All sections referred are from the Income […]
SARS
SARS Draft Guide to the Taxation of Crypto Assets – July 2026, Part 2 – Uses of Crypto Assets and Associated Income Tax Consequences
This is the second article discussing the basics of the SARS Draft Guide to the Taxation of Crypto Assets published in July 2026. The crypto asset market is dynamic and […]
SARS Draft Guide to the Taxation of Crypto Assets – July 2026
This draft SARS guide provides guidance on some of the income tax and capital gains tax consequences that may arise for persons transacting in or holding crypto assets. The guidance […]
Guide on the Determination of Medical Tax Credits – June 2026 update, SARS – Part two – medical tax credits
This is article two discussing the updated Medical Tax Credits Guide, Issue 18, of June 2026. Please read part one before proceeding with this article. Medical scheme fees tax credit […]
Guide on the Determination of Medical Tax Credits – June 2026 update, SARS
This updated SARS guide, Issue 18, provides general guidelines regarding the medical scheme fees tax credit and additional medical expenses tax credit for income tax purposes. This guide is not […]
Dispute Resolution Process – SARS, the Tax Board and the Tax Courts
When taxpayers are aggrieved by an assessment or not satisfied with a decision taken by SARS, and if the decision is subject to objection and appeal, they have a right […]
SARS and Tax Assessment Prescriptions – 2026 Update
This 2026 article is an update of the original article published in July 2019. The original article can be accessed here: https://fincor.co.za/sars-and-tax-assessment-prescriptions/ A second article can be found here: https://fincor.co.za/tax-returns-and-the-3-year-limitation-period-of-the-tax-administration-act/ […]
Publication of the draft amendments to the regulations on the domestic reverse charge relating to valuable metal
SECTION 74(2) OF THE VALUE-ADDED TAX ACT, 1991 (ACT NO. 89 OF 1991) The National Treasury and the South African Revenue Service (SARS) published, for public comment, the draft amendments […]
CEASE TO BE A RESIDENT AND EXPIRY OF VISA
A previous article named “Ceasing to be an SA Tax Resident” should also be read in conjunction with this article. SARS released an updated guide effective 17 April 2026 named […]
PRE-TRADE EXPENDITURE AND LOSSES
Information in this article was sourced from SARS INTERPRETATION NOTE 51 (Issue 6) dated 04 October 2023 related to the Income Tax Act 58 OF 1962, sections 11, 11A, and […]