Are premiums paid in respect of self-insurance products deductible for income tax purposes? In C:SARS v Meiring Citrus (Pty) Ltd...
Are self-insurance premiums deductible?
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General tax matters
Section 99 prescription: When can SARS reopen a tax assessment?
Section 99 of the Tax Administration Act (the TAA) limits the period within which SARS can raise additional assessments. The...
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...
2026 draft TLAB: Key changes for businesses
The National Treasury has published the 2026 draft tax bills for comment. The bills consist of the draft Taxation Laws Amendment...
When do you need to look further than the transaction’s label? The Meiring Citrus case
Does the label on a contract determine its tax consequences? The Western Cape High Court considered this question in CSARS...
The taxation of crypto assets
SARS published a draft guide on the taxation of crypto assets in early July. Although it is not binding, even once finalised, it...