South Africa: SARS publishes draft IN18 on rebate and deduction of foreign taxes on income

The South African Revenue Service (SARS) has outlined the requirements and procedures for registered importers making qualifying advance import payments under South African Reserve Bank (SARB) regulations. Importers applying for advance foreign

The South African Revenue Service (SARS) has released updated interest rate tables on 20 July 2026. The revised tables set out the applicable interest rates on outstanding taxes, interest rates payable on certain tax refunds, and interest rates

The South African Revenue Service (SARS) has published a dedicated webpage on the implementation of its Advance Pricing Agreement (APA) programme, outlining the objectives, benefits and planned pilot phase as the authority prepares to launch the

The South African Revenue Service (SARS) has published a South African Tax Court judgment upholding the application of the general anti-avoidance rule (GAAR) in a case involving shareholders of an investment company on 7 July 2026. The South

The South African Revenue Service (SARS) has launched the 2026 tax filing season, introducing new enhancements aimed at simplifying the filing process and broadening the scope of its auto-assessment programme. SARS stated that these improvements

The South African Revenue Service (SARS) has published a statement welcoming the unanimous Constitutional Court judgment in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service, delivered on 23 June 2026, which confirms SARS'