The National Treasury has published the 2026 draft tax bills for comment. The bills consist of the draft Taxation Laws Amendment...
2026 draft TLAB: Key changes for businesses
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Value Added Tax
Documentation to support a zero-rating: Interpretation Note 31 (Issue 5)
SARS has issued a new version of Interpretation Note 31. Issue 5 replaces Issue 4, which was issued in 2016. The note sets out...
Changes to the VAT registration thresholds
The National Treasury announced in the 2026 Budget Review that the compulsory VAT registration thresholds will increase from R1...
Diesel rebates: Lessons from recent cases
Taxpayers conducting operations in certain industries may claim a refund of the road accident fund levies included in the...
VAT Apportionment: Revised ruling
Registered VAT vendors can deduct input tax in respect of goods and services supplied to them. However, they may only deduct...
Input tax: Holding companies
Vendors may deduct input tax on goods or services acquired for purposes of making taxable supplies in the course of...