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...
by Pieter van der Zwan | Aug 10, 2026 | General tax matters
Does the label on a contract determine its tax consequences? The Western Cape High Court considered this question in CSARS v Meiring Citrus (Pty) Ltd (A161/2025, 26 June 2026). The judgment deals with a product that was called insurance but, in the...
by Pieter van der Zwan | Aug 5, 2026 | Value Added Tax
SARS has issued a new version of Interpretation Note 31. Issue 5 replaces Issue 4, which was issued in 2016. The note sets out the documentation SARS accepts as proof that a zero-rating applies. This article discusses some critical aspects of zero-rating and changes...
by Pieter van der Zwan | Jul 22, 2026 | General tax matters
SARS published a draft guide on the taxation of crypto assets in early July. Although it is not binding, even once finalised, it shows SARS’s position on the tax treatment of crypto assets. In this article, I consider some of SARS’ views in the draft guide. Capital or...
by Pieter van der Zwan | Jul 16, 2026 | Corporate and business tax, Individuals and wealth planning
Section 42 of the Income Tax Act often features in restructuring discussions or proposals. When considering transactions or restructurings involving section 42 of the Income Tax, it is important to understand the provision’s boundaries. In other words, when it...
