by Pieter van der Zwan | Sep 9, 2026 | Corporate and business tax, General tax matters
Over the last few months, I have helped several companies prepare RA01 submissions for reportable transactions. I have noticed that advisers either forget about reportable arrangements, or accountants often only realise they should have been reported when they prepare...
by Pieter van der Zwan | Sep 3, 2026 | Corporate and business tax, General tax matters
Are premiums paid in respect of self-insurance products deductible for income tax purposes? In C:SARS v Meiring Citrus (Pty) Ltd (A161/2025), the Western Cape High Court considered this question. I discuss the two elements on which the court decided on the merit of...
by Pieter van der Zwan | Sep 1, 2026 | Corporate and business tax, General tax matters
Section 99 of the Tax Administration Act (the TAA) limits the period within which SARS can raise additional assessments. The Western Cape High Court recently tested those limits in CSARS v Meiring Citrus (Pty) Ltd. In this article, I set out the court’s...
by Pieter van der Zwan | Aug 25, 2026 | Amendments, General tax matters
The National Treasury published the 2026 draft Tax Administration Laws Amendment Bill (‘TALAB’) at the end of July 2026. It contains administrative changes that reach beyond the Tax Administration Act. In this article, I discuss three proposals in the draft TALAB....
by Pieter van der Zwan | Aug 14, 2026 | Corporate and business tax, General tax matters, Value Added Tax
The National Treasury has published the 2026 draft tax bills for comment. The bills consist of the draft Taxation Laws Amendment Bill (TLAB) and the draft Tax Administration Laws Amendment Bill (TALAB). They contain the proposals for changes in South African tax...
