Tax and SARS
SARS case highlights the long tail of company tax debt
A 2 October 2026 High Court judgment highlights why business restructures, asset transfers and historic tax debts require careful professional review.
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Tax & SARS
SARS expands Global Minimum Tax administration: what local entities should check
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.
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Tax and SARS
SARS extends 2026 provisional taxpayer assessment deadline
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.
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Tax & SARS
SARS adds eFiling tool to correct wrongly merged tax profiles
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.
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Tax and SARS
SARS eFiling unmerge function: fix duplicate company profiles before filing
SARS now allows taxpayers, registered representatives and tax practitioners to request the unmerging of incorrectly combined entity records directly on eFiling. Businesses should review their profiles before submitting tax returns or making payments.
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Tax & SARS
Practical insight: Strengthen SARS payment controls before month-end
SARS’s Payment Advice Notice process gives businesses a practical way to reduce payment-allocation errors. A simple approval and reconciliation routine can help finance teams confirm that PAYE, VAT, income tax and other payments reach the correct SARS account.
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Accounting & Reporting
IFRS 18 proposal: prepare for clearer tax disclosures
The IASB is preparing proposed IFRS 18 amendments on how certain government-imposed charges are presented and disclosed. South African finance teams should monitor the proposal and assess whether their reporting systems can support more detailed tax analysis.
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Tax & SARS
SARS third-party data deadline: checks for reporting businesses
Businesses that submit third-party data to SARS have until 31 October 2026 to report information for the period ended 31 August. Accurate data matters because SARS uses it to pre-populate and assess tax returns.
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Tax & SARS
SARS VAT fraud case highlights the controls SMEs should tighten
A recent SARS investigation into alleged VAT refund fraud is a timely reminder for South African businesses to strengthen VAT records, approval controls and supporting-document checks.
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Tax and Compliance
SARS flags retrospective amendments to customs accreditation rules
SARS has announced amendments to the rules governing accredited customs clients, with retrospective effect from 1 September 2025. Importers should monitor the final Government Gazette notice and review supporting records, authorisations and customs-control procedures.
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Tax & SARS
SARS VAT modernisation: what SMEs should prepare for now
SARS is consulting on a proposed digital VAT model involving e-invoicing, secure data exchange and e-reporting. No mandatory implementation date has been confirmed, but South African VAT vendors should begin assessing their systems before the consultation closes on 16 October 2026.
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Compliance
CIPC introduces geolocation for company address changes
CIPC has introduced geolocation functionality for company and close corporation address changes, requiring businesses to confirm physical locations more accurately when updating their registered information.
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