Keeping up with tax developments means understanding what has changed, when it applies and how it affects your clients. This practical session examines selected South African tax developments from late 2025 through 2026, including legislative amendments, proposed changes, significant judgments and SARS guidance. Topics cover individuals and retirement, business and investment taxation, trusts, VAT and tax administration. For each substantive development, we explain the previous position, the change, its effective date, the clients affected and the steps practitioners should take. Practical examples help translate technical provisions into clear client advice and compliance actions. Proposed amendments are clearly distinguished from enacted law.
Individuals, spouses and retirement
• Donations to non-resident spouses.
• Transfers between spouses.
• Living annuities and retirement annuities.
• Selected two-pot retirement amendments.
Business and investment taxation
• Loss ring-fencing.
• Section 18A deduction calculations.
• Collective investment scheme distributions.
• Turnover tax.
• Proposed domestic transfer pricing for qualifying SEZ companies.
Trust taxation
• Section 25B amendments.
• Resident and non-resident trusts.
• Implications for beneficiary distributions.
VAT developments
• Electronic services through platforms.
• Leasehold improvements.
• Property developers’ temporary residential letting.
• School supplies.
• Second-hand goods documentation.
• E-invoicing and e-reporting developments.
Tax administration
• Provisional tax developments.
• Suspension of payment.
• Under statement penalties.
• Penalty remission.
• Voluntary disclosure and interest relief.
• Tax refund screening.
Selected judgments
• Significant decisions affecting tax treatment, taxpayer rights and practitioner advice.
SARS publications and procedures
• Selected notices, rulings and interpretation notes.
• Operational changes affecting practitioners and their clients.
