Most tax practitioners know the income tax treatment of leasehold improvements well. However, the VAT treatment is less...
VAT on leasehold improvements: a new cost for lessors who are not VAT vendors
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Amendments
Changes to provisional tax underestimation penalty: IPR6 vs payments
Most taxpayers, and all tax practitioners, deal with provisional tax twice a year. The Tax Administration Laws Amendment Bill...
Domestic transfer pricing in South Africa: section 31 now applies to SEZ companies
In South Africa, transfer pricing is associated with international transactions. That is not unreasonable, because the title of...
Dividend stripping, the GAAR and USPs
In July 2026, the Tax Court handed down judgment in Company AF (Pty) Ltd and Others v Commissioner for the South African...
Correcting errors on tax returns – USP risks
The amendments at the end of 2025 affected section 222 of the Tax Administration Act 28 of 2011 (the TAA). The amendment moved...
2026 draft TALAB: PAYE for foreign employers, provisional tax penalties and VDP interest relief
The National Treasury published the 2026 draft Tax Administration Laws Amendment Bill (‘TALAB’) at the end of July 2026. It...