<?xml version="1.0" encoding="UTF-8"?>
<!-- generator="FeedCreator 1.7.3" -->
<?xml-stylesheet href="http://www.w3.org/2000/08/w3c-synd/style.css" type="text/css"?>
<rss version="2.0" xmlns:media="http://search.yahoo.com/mrss/" xmlns:itunes="http://www.itunes.com/dtds/podcast-1.0.dtd">
    <channel>
        <title>Polity.org.za | Other Briefs</title>
        <description><![CDATA[Polity provides a platform for South African law firms to showcase their expertise through a ‘Legal Briefs’ section where top lawyers can publish their opinion and research. Find legal advice and alerts on the latest regulations or on the latest developments in legal firms.]]></description>
        <link>https://www.polity.org.za/page/other-briefs</link>
        <lastBuildDate>Mon, 29 Jun 2026 06:56:27 +0200</lastBuildDate>
        <generator>FeedCreator 1.7.3</generator>
        <item>
            <title>Why expatriates’ first tax residence certificate may not protect their earliest period of ...</title>
            <link>https://www.polity.org.za/article/why-expatriates-first-tax-residence-certificate-may-not-protect-their-earliest-period-of-foreign-employment-2026-06-26</link>
            <description><![CDATA[Many South Africans working abroad who rely on a Tax Residence Certificate ("TRC") to support a Double Tax Agreement ("DTA") non-residency position are discovering that the certificate does not always cover the earliest period of foreign employment for which tax treaty relief was claimed. This issue arises because, in some jurisdictions, a taxpayer's first TRC does not necessarily correspond with the date on which they departed South Africa, commenced employment abroad or, indeed, the date from which they contend that exclusive treaty residence arose.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 26 Jun 2026 14:41:00 +0200</pubDate>
        <a_id>724466</a_id>
        <updated>1782477820</updated>
        <published>1782477660</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001281611_resized_taxconsultingsa.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>Constitutional Court confirms: Recycled gold that has undergone prior manufacturing is not ...</title>
            <link>https://www.polity.org.za/article/constitutional-court-confirms-recycled-gold-that-has-undergone-prior-manufacturing-is-not-zero-rated-for-vat-2026-06-24</link>
            <description><![CDATA[On 23 June 2026, the Constitutional Court delivered a unanimous judgment in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service (SARS), confirming that the zero-rating of gold under section 11(1)(f) of the Value Added Tax Act No. 89 of 1991 (the “VAT Act”) does not apply to second-hand or recycled gold that has already undergone prior manufacturing.  The Court was required to determine whether gold that had previously been manufactured into products such as jewellery could subsequently benefit from the zero-rating provisions contained in section 11(1)(f) after being refined and supplied to a prescribed purchaser, namely the South African Reserve Bank (SARB), the South African Mint Company, or a registered bank.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 15:50:00 +0200</pubDate>
        <a_id>724247</a_id>
        <updated>1782309161</updated>
        <published>1782309000</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001280923_resized_taxconsultingsa.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>SARS extends auto-assessment correction deadline</title>
            <link>https://www.polity.org.za/article/sars-extends-auto-assessment-correction-deadline-2026-06-24</link>
            <description><![CDATA[The South African Revenue Service (“SARS”) has issued a further notice ahead of the 2026 filing season, extending the date by which taxpayers who are eligible for automatic assessment may request correction to SARS-issued auto-assessments. In terms of the notice, issued on 19 June 2026, under section 95(6) of the Tax Administration Act, 2011, taxpayers who are eligible for automatic assessment under the 2026 Notice to Submit Returns may now request a reduced or additional assessment from SARS by 23 October 2026.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 14:08:00 +0200</pubDate>
        <a_id>724200</a_id>
        <updated>1782303022</updated>
        <published>1782302880</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001280875_resized_taxconsultingsa.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>Built a successful business overseas but now returning home? South African expatriates could ...</title>
            <link>https://www.polity.org.za/article/built-a-successful-business-overseas-but-now-returning-home-south-african-expatriates-could-trigger-significant-tax-consequences-2026-06-24</link>
            <description><![CDATA[Many South African expatriates who have spent years building successful businesses overseas through sacrifice, risk-taking and hard work are now returning home amid instability and security concerns in jurisdictions such as the Middle East, often unaware that doing so may trigger significant South African tax consequences for them and their offshore business interests. South Africa has a residency-based tax system, meaning tax residents and non-residents taxpayers are subject to different tax treatment. Consequently, foreign business ventures that previously fell outside the South African tax net may suddenly attract scrutiny from the South African Revenue Service (SARS) and give rise to a new set of tax obligations when an individual reverts to being a South African tax resident.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 09:55:00 +0200</pubDate>
        <a_id>724163</a_id>
        <updated>1782287799</updated>
        <published>1782287700</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001280764_resized_taxconsultingsa.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>The invisible innovation in wills and estate administration supporting bereaved families in SA</title>
            <link>https://www.polity.org.za/article/the-invisible-innovation-in-wills-and-estate-administration-supporting-bereaved-families-in-sa-2026-06-22</link>
            <description><![CDATA[For many South Africans, a will is still a once-off legal document, drafted, signed and stored away for “one day”, not to be thought of again, if at all. Estate administration, the process of carrying out wishes contained in the will, is often thought of even less.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 22 Jun 2026 14:44:00 +0200</pubDate>
        <a_id>724013</a_id>
        <updated>1782132371</updated>
        <published>1782132240</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001280364_resized_capitallegacy1022.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>SARS reveals the 17 questions it is asking South Africans claiming non-residency</title>
            <link>https://www.polity.org.za/article/sars-reveals-the-17-questions-it-is-asking-south-africans-claiming-non-residency-2026-06-22</link>
            <description><![CDATA[Where does your spouse live? Where are your personal belongings? Have you applied for permanent residence or citizenship abroad? These are just some of the 17 probing questions the South African Revenue Service (“SARS”) is now asking South Africans living and working abroad who wish to obtain confirmation of their non-resident tax status – often viewed as the final step in their tax emigration journey.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 22 Jun 2026 14:39:00 +0200</pubDate>
        <a_id>724012</a_id>
        <updated>1782132148</updated>
        <published>1782131940</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001280361_resized_taxconsultingsa.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>Mauritius courts wealthy investors with new golden visa, but questions remain</title>
            <link>https://www.polity.org.za/article/mauritius-courts-wealthy-investors-with-new-golden-visa-but-questions-remain-2026-06-18</link>
            <description><![CDATA[When Mauritius announced plans earlier this year to introduce a Golden Visa for high-net worth individuals (HNWIs) who want to relocate to the country, the move was positioned as a strategic response to a changing global environment. Government messaging around this multiple-entry visa introduced to better meet the requirements of HNWIs and their immediate dependents, linked the initiative to geopolitical instability, disruptions in the Middle East, and an opportunity to attract affluent international investors seeking a safe, stable jurisdiction from which to live and conduct business.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 18 Jun 2026 10:37:00 +0200</pubDate>
        <a_id>723763</a_id>
        <updated>1781771999</updated>
        <published>1781771820</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001279529_resized_passportstampswikimediacommons1022.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
        <item>
            <title>Employment of foreign nationals – What employers must know</title>
            <link>https://www.polity.org.za/article/employment-of-foreign-nationals-what-employers-must-know-2026-06-18</link>
            <description><![CDATA[The employment of illegal foreigners has been widely covered in the news lately. Employers have come under increased pressure to take action and ensure compliance when employing foreign nationals. So, what are the most important things that employers should be aware of? Enforcement measures]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 18 Jun 2026 09:11:00 +0200</pubDate>
        <a_id>723737</a_id>
        <updated>1781766875</updated>
        <published>1781766660</published>
        <expires>99999999999</expires>
        <editor>Creamer Media Reporter  </editor>
        <has_video>0</has_video>
        <has_audio>0</has_audio>
        <image_url>https://cisp.cachefly.net/assets/articles/images/resized/0001279448_resized_labourwise1022.jpg</image_url>
        <image_title></image_title>
        <image_width>511</image_width>
        <image_height>287</image_height>
        </item>
    </channel>
</rss>
