by Pieter van der Zwan | Apr 26, 2026 | Value Added Tax
The National Treasury announced in the 2026 Budget Review that the compulsory VAT registration thresholds will increase from R1 million to R2,3 million. The voluntary registration threshold also increases from R50 000 to R120 000. These changes in the draft Rates and...
by Pieter van der Zwan | Apr 15, 2026 | Corporate and business tax, General tax matters, Individuals and wealth planning
The number of cases before South African courts involving the general anti-avoidance rules (the GAAR) have increased noticeably in the last two years. This clearly demonstrates that SARS applies the GAAR in practice. Tax practitioners and professionals must have a...
by Pieter van der Zwan | Feb 27, 2026 | Uncategorized
There is always a lot of excitement about the budget and 2026 was no different. In this episode, I discuss some tax proposals in the budget that would be interesting for as tax professionals and practitioners. The proposals that I discuss include: Inflationary...
by Pieter van der Zwan | Feb 19, 2026 | Uncategorized
Section 7C has been a hot topic for tax practitioners since its introduction in the Income Tax Act as part of the 2016 amendments. It is one of the few sections that most people recognise by the section number! SARS issued a draft interpretation note for comment late...
by Pieter van der Zwan | Feb 4, 2026 | Uncategorized
When thinking about VAT and grants, your first instinct is probably that there should not be VAT on a grant. In this episode, I look at a tax court case that illustrates the importance of being careful when dealing with VAT and grants, as this can be more complex than...
