Tax Knowledge Centre
Curated articles, insights and visual guides on South African tax — written by Mark Silberman a member of the SAICA Tax Technology Committee.
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Articles
When SARS Declares an Objection Invalid: What Taxpayers and Tax Practitioners Need to Know
An objection to a SARS assessment is not automatically entitled to consideration on its merits.
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When a Company's Tax Debt Becomes a Personal Threat
Why an unexplained SARS notice to a director or public officer may become intimidatory.
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Condonation for Late Objections: What Practitioners Should Do When SARS Refuses
Condonation is a key procedural gateway in tax disputes. This article sets out the legal framework under section 104 of the TAA, the distinction between reasonable grounds and exceptional circumstances, and how practitio…
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AA88 Agent Appointments Through e@syFile: Legal Safeguards, Practical Difficulties, and Risks for Employers and Taxpayers
AA88 third-party appointments look like payroll instructions but are statutory recovery steps under section 179 of the Tax Administration Act.
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When SARS Requests Bank Statements: Verification or Audit?
Tax practitioners are increasingly encountering situations where SARS requests bank statements shortly after submission of a return, labelled as a verification but escalating in substance into an audit — without followin…
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SARS "Reasons": Why They Matter, What Counts as Adequate, and What to Do When SARS Refuses or Gives Poor Reasons
Why proper reasons from SARS are essential to a fair dispute, what counts as adequate, and how taxpayers should respond when reasons are vague, generic or non-responsive.
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SARS section 95(1)(c) estimated assessments: when verification goes too far
When SARS verification letters become excessive, vague or punitive — and how taxpayers can respond before an estimated assessment is raised.
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SARS requests for documents after prescription: rent apportionment, relevant material and the taxpayer's response
How to respond when SARS asks for documents from a year that has already prescribed — protecting the taxpayer without triggering allegations of non-cooperation.
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The double taxation problem within the lump sum aggregation framework
How the notional re-calculation of prior lump sums using current tables creates a hidden double tax — and the correct way to claim the actual tax already paid.
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When SARS uses AI: why the TAA is not AI-friendly in formal decision-making
SARS is increasingly using automation, data analytics and AI in tax administration.
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When SARS Overreaches: Why Practitioners Must Separate the Adjustment from the Penalty
SARS letters often move quickly from a disputed adjustment to a behavioural finding and then to a severe understatement penalty. Practitioners must resist that leap.
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Sole proprietor verifications: start with the financials, then request what is relevant
Why SARS verifications of sole proprietors should start with the financial statements and risk drivers — and request only relevant supporting documents, not every invoice and POP.
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Provisional Tax: SARS's Early Collection Money Spinner
Why tax practitioners should expect greater pressure on estimates — and how to defend the provisional tax position with proper evidence.
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Provisional Tax Estimates: P1, P2 and the Limits of SARS's Powers
Why a provisional tax estimate is not an income tax return — and how to defend P1 and P2 against hindsight, mechanical penalties and impossible SARS demands.
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