South Africa: SARS consults customs rules for transfer pricing adjustments

The South African Revenue Service (SARS) released the Business Requirement Specification (BRS) for the Global Anti-Base Erosion (GloBE) programme on its Global Minimum Tax webpage on 13 February 2026. This Business Requirement Specification

South Africa’s Revenue Service (SARS) is preparing to shift VAT compliance to a digital model under its VAT Modernisation programme. Structured e-invoicing will be a key part of the system, enabling near-real-time transaction reporting rather

The South African Revenue Service (SARS) published Binding Private Ruling (BPR) 424 on 6 February 2026, setting out its view on the deductibility of interest incurred on loan funding used to redeem preference shares and to settle current or

The South African Revenue Service (SARS) has released updated interest rate tables on 22 January 2026. Interest rates charged in terms of the legislation administered by SARS are split into three main categories, namely: interest charged on

The South African Revenue Service (SARS) has released updated guidance on turnover tax for micro businesses, aimed at helping small enterprises navigate the simplified tax regime. The new resources include the Tax Guide for Micro Businesses (Issue

The South African Revenue Service (SARS) has released an informal guidance document on 19 December 2025, outlining the registration and notification procedures for the Global Minimum Tax (GMT). As part of South Africa’s implementation of the