South Africa – The 2013/14 Revenue Exceeds Expectations

The Constitutional Court of South Africa has dismissed the appeal in Absa Bank Ltd and Another v CSARS (CCT 72/24), a case concerning a ZAR 1.9 billion structured investment scheme, in a judgment delivered on 22 April 2026. The dispute involved

The South African Revenue Service (SARS) has initiated a  public consultation, on 30 April 2026, on the implementation of bilateral advance pricing agreements (APAs) under double taxation agreements (DTAs), as part of an initial pilot phase of the

South African Revenue Service (SARS) announced, on 22 April 2026, a simplified compliance framework for partnerships through the introduction of a new Beneficial Owner Register IT3(BO), aimed at streamlining beneficial ownership reporting

South Africa has released publication details for tariff amendments notice R7389 under the Customs and Excise Act, 1964, as set out in Government Gazette 54572. The notice, published on 23 April 2026, provides the formal framework for amendments

The South African Revenue Service (SARS) has announced scheduled maintenance and upgrades to its digital platforms on 24 and 26 April 2026 as part of ongoing efforts to strengthen its technology infrastructure. SARS said the upgrades are aimed at

South African President has signed the Taxation Laws Amendment Act 5 of 2026, amending the Carbon Tax Act, 2019 and related Schedules. The Act was passed on 31 March 2026 and published in the Government Gazette on 1 April 2026. It introduces