Accounting & Reporting
INSIGHT: Improve accounting estimates before financial close
A disciplined review of accounting estimates can help South African SMEs produce more reliable financial statements and explain changes clearly.
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Accounting & Reporting
Companies Amendment Act: prepare for remuneration disclosures
South Africa’s Companies Amendment Act changes remuneration reporting and annual financial statement obligations. Finance teams should confirm which disclosures and AGM processes apply to their company.
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Accounting & Reporting
IAS 16 residual values: what finance teams should review now
A recent IFRS Interpretations Committee update puts residual-value estimates under the spotlight. South African finance teams using IAS 16 should review their asset assumptions before year-end.
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Accounting & Reporting
Medical scheme audit rotation: what finance teams should prepare for
CMS Circulars 27 and 28 introduce future auditor-rotation requirements for public-interest medical schemes and encourage joint or shared audits. Finance teams should begin mapping tenure, independence and transition requirements well before 2028.
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Tax & SARS
SARS updates provisional tax guide: what SMEs should check
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.
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Payroll
SARS updates e@syFile: payroll checks employers should make now
SARS has released e@syFile Employer version 8.0.2_418 with an updated EMP501 form. Employers and payroll administrators should confirm their software version and validate payroll data before submitting reconciliations.
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Compliance
CIPC adds OTP checks to company director amendments
CIPC is introducing stronger verification for certain company director amendments, including one-time password confirmations by a majority of the board.
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Tax and SARS
SARS proposes advance customs rulings: what importers should prepare
SARS has published draft rules for advance customs rulings, setting out proposed application procedures, fees, supporting documents and record-keeping requirements. Importers should review their customs data before the 4 November 2026 comment deadline.
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Tax & SARS
2026 draft tax bills: what SMEs should monitor next
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.
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Tax and Customs Compliance
SARS extends customs accreditation window retrospectively
SARS has amended the customs rules for accredited clients, extending a key period from six to 18 calendar months with retrospective effect from 1 September 2025. Importers and exporters should review affected applications, records and internal compliance calendars.
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Tax & SARS
Insight: Make Tax Compliance Status a Monthly SME Control
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.
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Tax & SARS
VAT Modernisation: What South African Vendors Should Review Before 16 October
SARS is seeking stakeholder input on a proposed digital VAT model. VAT vendors should review the consultation paper and assess how e-invoicing, e-reporting and system integration could affect their processes.
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