Tag: Tax Administration Act (TAA)

The matter of CSARS vs Africa Cash and Carry (Crown Mines) (Pty) Ltd and Another showed the importance of responsible tax-debt management within corporate groups. It also showed how the South African Revenue Service (SARS) assessed financial capacity.

A recent Gauteng High Court judgment has brought clarity on the interaction between consolidation orders under the Companies Act and the South African Revenue Service’s (SARS) powers to raise tax assessments. In Prinsloo and Others N.O. vs CSARS and Another (020214-2023) [2025] ZAGPJHC (29 August 2025), the court quashed an attempt by liquidators to set aside SARS assessments against a Ponzi scheme.

The Constitutional Court judgement in Greyvensteyn vs Commissioner for SARS and Others has been welcomed by South African Revenue Service (SARS)! Serving to reaffirm the constitutionality of SARS holding individuals personally liable for company debts, the Greyvensteyn judgement emphasises this point. It also supports SARS pursuing recovery from those persons. The judgement highlights the importance of tax revenue collection

Burying your head in the sand will not protect you from a tax debt owed to South African Revenue Service (SARS). The imminent threat to your bank balance will not simply "blow over". You will likely resurface to find SARS has attached your savings, leaving you with no legal recourse for recovery.

President Cyril Ramaphosa recently signed the Global Minimum Tax Act and the Global Minimum Tax Administration Act into law. The new laws implement the OECD Global Anti-Base Erosion (GloBE) rules. These rules aim to prevent tax losses caused by Multinational Enterprises (MNEs) operating in foreign low-tax jurisdictions. Both laws enforce a minimum 15% global tax on MNEs based or operating in South Africa.

Annual tax law amendments now require a Public Officer appointment immediately upon forming a company. Recent updates to Section 246 of the Tax Administration Act, No. 24 of 2011 (TAA) took effect on 24 December 2024. These changes remove the one-month window for appointing a Public Officer. This amendment creates a critical shift for businesses across South Africa.

South African Revenue Service (SARS) and the Investigating Directorate Against Corruption (IDAC) have joined forces. Their collaboration targets financial crimes, including tax-related offences. This partnership aims to bolster efforts to make tax non-compliance both difficult and costly.

The Supreme Court of Appeal has backed Commissioner Kieswetter and issued a stern warning to all South Africans to refrain from assisting others in evading their tax obligations. Where you are caught, South African Revenue Service (SARS) will go after your personally. This is now settled law in South Africa and directors or companies, tax advisors, lawyers, accountants, or even payroll professionals can find themselves on the hook.

On 27 June 2024, the South African Revenue Service (SARS) announced its enhanced Beneficial Ownership disclosures for the 2024 Filing Season. Not even 24 hours later, the Companies and Intellectual Property Commission (CIPC) issued a media release enforcing beneficial ownership (OB) declaration, to be able to file annual returns. This may simply be a compliance coincidence, but more likely a strategic move to eradicate non-compliance for companies, trusts, and partnerships, on all levels.

Dispelling accusations of any revenue collector can feel like the fight of your life, especially where you are factually not on the wrong side of the law! Amongst these collectors, the South African Revenue Service (SARS) stands firm as one of the most strategic movers, turning the fight into an all-out war, the war on non-compliance!