It’s that time of the year again when we need to prepare our annual tax return for SARS to process. The details of who must do so is defined in […]
SARS
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 […]
BINDING PRIVATE RULING BPR 425 of 31 March 2026 – REHABILITATION OF MINING PROPERTY
INCOME TAX ACT 58 OF 1962 (the Act) SECTIONS 11(a), 23(g), 55, and 58 of the ActVALUE-ADDED TAX ACT 89 of 1991 (VAT Act) SECTIONS 1, DEFINITION OF “ENTERPRISE” AND […]
Ceasing to be an SA Tax Resident
One important threshold affecting South African expatriates, the foreign employment income tax exemption, has not been amended in South Africa’s 2026 budget. Under section 10(1)(o)(ii) of the Income Tax Act, […]
Cancellation of VAT registration (deregistration)
A vendor’s VAT registration may be cancelled by the Commissioner or on written request by the vendor if certain requirements are met. When a vendor ceases to be registered for […]
Registering as a Trust
All trusts must register with SARS for Income Tax, whether they are: Resident or non-resident. Active or passive. Regardless of transactions or income. How to Register for Income Tax You […]
CARF – Crypto Asset Reporting Framework – Business Requirement Framework
Similar to the recently published Global Minimum Tax – GloBE Information Return (GIR) business specification, SARS published a 79-page Crypto Asset Reporting Framework (CARF) on 12 February 2026. The CARF […]
Global Minimum Tax – GloBE Information Return (GIR) XML File Submission
SARS published an EXTERNAL BUSINESS REQUIREMENT SPECIFICATION (BRS) on 28 January 2026 in preparation for implementation. This BRS describes the requirements for a Domestic Constituent Entity (DCE) to submit a […]
Taxation of Foreigners Working in South Africa, Part 8—Capital Gains Tax, Tax on Foreign Entertainers and Sportspersons, and Provisional Tax
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]