SARS rolls out major reform for multinational tax rules
SAIT’s Acting Deputy CEO, Keitumetse Sesana, joined Ntaoleng Lechela on Business Day TV’s The Close on 13 January 2026, to discuss SARS’ multinational tax reform agenda. The conversation focused on transfer pricing and international tax compliance, highlighting SARS’ Advance Pricing Agreement (APA) capacity-building initiative as a move toward a more structured and sophisticated approach to managing cross-border tax risk.
9-minute audio
SARS set to implement long-awaited APA system, creating more taxation certainty for multinationals
The South African Revenue Service (Sars) is moving ahead with plans to implement an advanced pricing agreement (APA) system this year.
It has been recruiting specialists in the area of transfer pricing, reports Business Day, and is expected to take APA applications from multinational companies from as early as June.
5 minute read
Foreign Pension Tax Relief: What Treasury’s Latest Move Means for South African Retirees
SAIT welcomed the National Treasury’s decision to partially accept the withdrawal of the tax exemption under Section 10(1)(gC)(ii). This provides crucial relief and certainty for South African retirees receiving income from past employment abroad.
The initial proposal would have fully removed the exemption, making foreign retirement benefits like pensions, annuities, and lump sums fully taxable in South Africa. This could have jeopardised the financial stability of thousands who planned retirements based on the current tax framework. In this interview, SAIT’s Acting Deputy CEO, Keitumetse Sesana, examines the National Treasury’s decision and its implications for the South African tax regime, including SAIT’s pivotal role in submitting formal commentary opposing the full repeal.
30-minute audio

