Competition Commission: Input Sought on Draft Guidelines for Technical Goods Aftermarkets
Electricity Sector Market Transformation Position Paper Gazetted
President Authorises SIU Investigation into Theewaterskloof Municipality
SARS Calls for Public Comment on VAT Modernisation Consultation Paper
National Treasury Releases Discussion Paper on Centralised Unclaimed Assets
Prudential Authority Issues Draft Directives on FLAC Debt Investments
Judicial Service Commission: Comment Sought on Revised Selection and Breach Procedures
Draft Legal Practice Amendment Bill Published for Public Comment
National Treasury Releases Discussion Paper on Centralising Unclaimed Financial Assets
2024 REIT Definition and Prescribed Requirements Gazetted into Force
: Accounting & Auditing Accounting & Financial Reporting Accounting and Auditing Accounting and Finance Accounting Standards Affirmative action Africa Agriculture Agriculture and fisheries Agriculture, Land Reform & Rural Development Asset Forfeiture Auditing Auditing & Accounting Auditing & Assurance Auditing & Regulatory Compliance Auditing and Accounting Auditing Standards B-BBEE & Commercial Law Banking Banking & Finance Banking & Financial Services Banking and Finance Black Empowerment Broad-based Black Economic Empowerment Budget Built Environment Business Business Management Business Rescue CIPC Comment Commercial & Corporate Communications & Digital Technologies Community Schemes Company Law Competition Law Compliance Constitution Constitutional & Administrative Law Constitutional & Public Law Constitutional Law Consumer Law Consumer Protection Contingency fees Copyright Corporate & Commercial Corporate Governance Corporate Law Corruption Courts Crime Criminal & Anti-Corruption Law Criminal Law Criminal Law & Procedure Criminal Procedure & Prosecutions Customs & Excise Customs and Excise Debt Disaster Management E-tolls Economic Development Economy Education Electoral Law Employment & Labour Energy Energy & Electricity Energy & Municipal Regulation Energy and Infrastructure Energy Regulation Energy, Mining & Minerals Environmental & Water Law Environmental Law Exchange Control Expropriation Family Law FICA FICA & AML Compliance FICA & Anti-Money Laundering Finance Financial Advisory & Intermediary Services Financial and Accounting Financial Intelligence Centre Financial Intelligence Centre Act Financial Sector Financial Sector Regulation Financial Services Financial Services Regulation Fisheries & Aquaculture Gender Governance Governance and Compliance Government & Legislation Government and Constitution Government and Legislation Government and Policy Government Procurement & Tender Law Health Health and Safety Healthcare Regulatory Compliance Home Affairs Housing Human rights Immigration Immigration & Compliance Immigration & Home Affairs Immigration Law Independent Reviews Insolvency Intelligence International Justice Justice and Constitutional Development Labour Labour & Employment Legal Legal & Compliance Legal & Constitution Legal & Constitutional Legal & Constitutional Services Legal & Litigation Legal & Regulatory Legal & Regulatory Updates Legal and Constitutional Legal and Regulatory Legal News Legal Practice Legal Practice & Procedure Legal Practice Council Legal Updates Legislation Legislation & Regulatory News Legislation & Regulatory Updates Legislation Updates Legislative News Legislative Updates Litigation & Asset Recovery Litigation & Dispute Resolution Litigation & Regulation Local & Provincial Government Local Government Media Media and Communications Minerals & Energy Minerals & Minerals & Mining Mining & Minerals Municipal Municipal Finance Municipal Finance & Public Governance Municipal Governance & Public Procurement National Treasury Negotiating Tax Debt and Payment Arrangements with SARS New Legislation Opportunities for Public Comment Parliament Parliamentary Legislation Pension Funds Politics POPIA Practice Management Presidency Press freedom Professional Ethics Property & Land Property & Real Estate Property Law Property Law (including intellectual property) Prosecution & Judiciary Public Finance Public Finance & Governance Public Finance & Municipal Law Public Finance Management Public Finance Management Act Public Participation Public Procurement Public Procurement & Governance Public Sector Public Sector Accounting Public Sector Compliance Public Sector Governance Public Sector Procurement & Compliance Regulatory Regulatory & Compliance Regulatory Compliance Regulatory Compliance & Regulation Regulatory Compliance and Legislation Regulatory Updates Retirement Funds & Compliance Road Accident Fund Road Traffic Safety and Security Securities Law Securitisation Skills Development Small Business Development Social Development Social Media Social welfare Speeches and Statements Sport Sport, Arts & Culture State spending Sustainability Reporting Tax Tax & Customs Tax Law Technology Technology & Communications Tourism Trade Trade & Customs Trade & Industry Trade & Industry and Competition Trademarks Training Transparency Transport Transport & Energy Law Trusts & Estates Unemployment Water & Sanitation Wills, Estates & Trusts 
The South African Revenue Service has published a consultation paper proposing the phased rollout of a digital VAT modernisation model incorporating e-invoicing and near-real-time reporting. Subsection 1(1)(f) of the Taxation Laws Amendment Act, 2024, amending the definition of a Real Estate Investment Trust (REIT) under the Income Tax Act, 1962, has come into operation alongside gazetted company-related requirements.
In terms of legislative amendments to the Value-Added Tax Act, No. 89 of 1991 effective 1 January 2026, all supplies made by schools are exempt from VAT, prompting SARS to require immediate cancellation of vendor registrations. National Treasury has published the 2026 draft Taxation Laws Amendment Bill and draft Tax Administration Laws Amendment Bill for public comment until 28 August 2026. The South African Revenue Service has opened the broader phase of the 2026 tax filing season, announcing key deadlines and system changes for provisional and non-provisional taxpayers. The South African Revenue Service (SARS) has secured a 25-year prison sentence against a taxpayer convicted of R62 million in fraudulent VAT refund claims and money laundering. National Treasury and SARS have issued a reminder for public comments on the 2026 draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill before the June deadline. The South African Revenue Service has announced the official dates and deadlines for the 2026 personal income tax filing season, including the auto-assessment and provisional tax submission windows. National Treasury has called for public comments on the draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, which was tabled alongside the 2026/27 Budget. National Treasury has called for public comment on draft amendments to the regulations governing the domestic reverse charge for valuable metals under the Value-Added Tax Act.
The South African Revenue Service (SARS) has issued an urgent security alert warning taxpayers of a new phishing scam involving fraudulent "Tax Settlement Notifications" designed to steal personal information and solicit illicit payments.
The Global Minimum Tax Act, 2024, and the Global Minimum Tax Administration Act, 2024, introduce a 15% minimum effective tax rate for large multinational enterprises. SARS has increased the allowable diesel consumption for refund claims from 80% to 100% for primary sector beneficiaries under the Customs and Excise Act, effective 1 April 2026.
The South African Revenue Service (SARS) has announced the 2026 Employer Annual Reconciliation period, running from 1 April 2026 to 31 May 2026, with a strict enforcement rule regarding employee Income Tax Reference Numbers. Three key pieces of tax legislation giving effect to the 2025/26 Budget proposals have been signed into law and gazetted following parliamentary approval in February 2026. National Treasury has gazetted a ministerial proclamation linking the commencement of traveller declaration provisions in the Tax Administration Laws Amendment Act, No. 18 of 2023, with cash conveyance reporting under FICA. SARS has issued Government Notice 7182, increasing the tax-free prescribed rate per kilometre for motor vehicle travel to R4.95, effective 1 March 2026. The South African Revenue Service has issued a notice under the Income Tax Act, No. 58 of 1962, increasing the tax-free reimbursative travel rate to R4.95 per kilometre effective 1 March 2026. SARS has issued Notice 7182 in Government Gazette 54228, increasing the tax-free rate per kilometre to R4.95 effective 1 March 2026. The South African Revenue Service has increased the prescribed tax-free rate per kilometre to R4,95 for the 2026/27 year of assessment. The South African Revenue Service (SARS) has published updated daily and overnight subsistence allowance rates, effective for years of assessment commencing on or after 1 March 2026.
National Treasury has released a discussion paper proposing a 20% tax on gross gambling revenue from online betting, extending the public comment deadline to 27 February 2026.
The South African Institute of Chartered Accountants (SAICA) has released version 3 of its Notional Input VAT Guide, detailing the requirements for claiming deductions on second-hand goods under the Value-Added Tax Act, No. 89 of 1991. The South African Institute of Chartered Accountants (SAICA) has published Version 3 of its Estate Duty Guide, providing updated technical guidance on the application of the Estate Duty Act, No. 45 of 1955. The South African Institute of Chartered Accountants (SAICA) has released Version 3 of its Zero-rated VAT Exports Tax Guide, detailing compliance requirements under the Value-Added Tax Act, No. 89 of 1991.The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.
