SARS must play by the rules: recent court cases emphasise taxpayer rights
Recent court decisions in South Africa have reinforced the principle that South African Revenue Service (SARS) must adhere strictly to the rule of law when exercising its powers. The judgments highlight that SARS is required to act lawfully, reasonably, and in line with prescribed procedures, with courts increasingly willing to intervene where these standards are not met. Importantly, the rulings underscore that while taxpayer rights are robustly protected, they must be actively asserted through the appropriate dispute resolution mechanisms. This evolving jurisprudence signals a growing emphasis on accountability and procedural fairness within the tax administration system. Read more
2-minute read
Could a mining tax incentive create R15.8bn in revenue per successful mine
South Africa could significantly boost revenue and revive its struggling mining exploration sector by adopting a Canadian‑style “flow‑through share” tax incentive for junior miners, according to a recent report cited by Business Day.
3-minute read
Dr Makhubu’s appointment as new SARS Commissioner hailed as ‘brilliant’
South African Institute of Taxation (SAIT), Acting Deputy Chief Executive Keitumetse Sesana has welcomed the appointment of the new SARS Commissioner, expressing confidence that his extensive experience, institutional knowledge, and active engagement with the Recognised Controlling Body (RCB) and taxpayers place him in a strong position to lead the organisation effectively; SAIT believes this background reflects a solid understanding of the broader tax ecosystem and supports continued progress within SARS, and the Institute has further affirmed its support for the appointment while looking forward to ongoing constructive engagement with the revenue authority.
3-minute read
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