On 17 August 2026 the South African Revenue Service released a consultation paper regarding plans to modernise the current Value-Added Tax (VAT) system. The proposed new system will profoundly change the way in which VAT administration takes place in South Africa in the future.

SARS has introduced a new registration process for the Diesel Refund Scheme. The new system separates Diesel Refund registration from the existing VAT registration process and requires participants to register specifically for the Diesel Refund tax type.

Provisional tax is not a separate tax type. It is a method of paying normal income tax in advance during the year of assessment. Estimate carefully, pay on time, and keep the evidence.

Tax Season opened on 1 July 2026, starting with the issuing of auto assessments by SARS. It is important for taxpayers to understand the auto assessment process, the steps they need to take if they are selected for auto assessment and to be aware of the applicable 2026 income tax deadlines.

On 27 March 2026, a public notice was issued listing the non-submission of income tax returns by Trusts as an incidence of non-compliance subject to an administrative non-compliance penalty under section 211 of the Tax Administration Act, 2011 (TAA).

Op 30 April 2026 het die Kommissaris van die Suid-Afrikaanse Inkomstediens (SAID), Edward Kieswetter, regulasies bekragtig wat bepaal wie inkomstebelastingopgawes moet indien vir die 2026 jaar van aanslag, sowel as die indiening sperdatums.

The Diesel Refund Scheme in terms of section 75 of the Customs and Excise Act, 1964 and the amended Note 6 to Part 3 of Schedule 6 (GG 46056, 18 March 2022), as read with recent SARS communications, have changes to take note of.

Many believe that once they leave South Africa for good, their tax obligations disappear instantly. Is that really the case?

This month we discuss general principles regarding tax on crypto assets, as it applies to South Africa.