IFRS Advice
a
M
IFRS Advice
Tax in the 2026 Budget

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 adjustments to tax brackets and thresholds
  • Proposed changes to the qualifying requirements for companies in SEZs
  • A proposed reversal of amendments to section 23N
  • Proposed changes to the timing of notional input tax deductions
  • A proposal affecting foreign companies registered as employers for employees’ tax purposes
  • Changes to the provisional tax penalty system.

You can listen to the episode at the link below:

https://open.spotify.com/episode/6P6Ks2BCUULoDfpkIviPmc?si=58o40J_eS_GFHSAEfC_k2Q

Articles

Section 7C

Section 7C

Feb 19, 2026 |

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...

Considering VAT on grants

Considering VAT on grants

Feb 4, 2026 |

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...

Dividend or donation?

Dividend or donation?

Jan 21, 2026 |

If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? This affects the taxes to be declared to SARS. It may also affect whether an exemption applies. SARS recently issued...

Trusts – good or bad?

Trusts – good or bad?

Aug 1, 2025 |

One of the most popular episodes of my podcast, Tax Break, deals with a question that often comes up from advisors: this is whether they should advise their clients to keep their assets in trusts. This depends on the facts and circumstances of each case and some tax...

Show All Articles

Need Advice?

We regularly advise and assist clients with South African tax matters. Do you need an opinion on the South African tax implications of a transaction or arrangement? Do you require assistance to resolve a tax dispute?

Contact Us

+27 (083) 417 5904

pieter@pvdz.co.za

pieter.van.der.zwan.sa

linkedin.com/in/pvdz