A valid SARS Tax Compliance Status can support access to tenders, funding and commercial opportunities. SMEs should treat it as an ongoing control, not a once-off certificate request.
SARS has extended the deadline for certain provisional taxpayers who received an automatic assessment to request a reduced or additional assessment. Businesses and sole proprietors should use the extra time to review their tax information, rather than delay action.
South Africa’s 2026 draft tax bills are moving through parliamentary consideration. They are not law yet, but businesses should monitor the process and assess potential compliance implications.
SARS has updated its Guide for Provisional Tax to explain how it may challenge unsupported estimates. Businesses should ensure their provisional tax calculations can be justified and that supporting records can be supplied within 10 business days.
SARS’s updated 2026 guidance means qualifying micro-businesses with annual turnover of up to R2.3 million should reassess whether Turnover Tax remains suitable for their structure, records and growth plans.
SAICA has asked National Treasury to clarify how provisional taxpayer status is determined and to provide relief where obligations only become clear after year-end. The proposal is not law, but it highlights practical cash-flow and compliance risks for businesses with irregular income.
Non-provisional taxpayers who still need to submit their 2026 income tax returns have until 23 October 2026. Businesses should help employees and owner-managers confirm their personal tax obligations, supporting documents and SARS profile details before the deadline.
A disciplined month-end close helps South African SMEs make better tax estimates, spot missing records and avoid preventable compliance issues. Here are practical checks finance teams can build into their routine.
SARS has expanded its Global Minimum Tax administration to cover information exchange, GMT03 declarations, payment processing, assessments and penalties. South African entities within affected multinational groups should confirm their local responsibilities and internal controls.
SARS now allows taxpayers, registered representatives and tax practitioners to request the unmerging of incorrectly merged eFiling cases online. Businesses should review their tax profiles after any correction.
SARS has published requirements for companies seeking to qualify as a REIT, including asset, rental income, leverage, distribution and governance tests. Property groups should assess their financial reporting and tax controls before the rules apply to a new year of assessment.