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.
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.
A simple rolling cash-flow forecast can help South African SMEs identify shortfalls early, reserve money for tax obligations and reduce avoidable financing costs.
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.