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        <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>
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            <title>Sars sends friendly reminder to file by 23 October 2026: Beware the not-so-friendly penalties ...</title>
            <link>https://www.polity.org.za/article/sars-sends-friendly-reminder-to-file-by-23-october-2026-beware-the-not-so-friendly-penalties-if-you-miss-the-deadline-2026-10-16</link>
            <description><![CDATA[With the filing deadline for non-provisional taxpayers fast approaching, the South African Revenue Service (Sars) is keeping its communication to taxpayers friendly. The message is clear: submit your tax return by 23 October 2026 to avoid penalties. The Sars reminder may be friendly, but the consequences of missing the deadline are considerably less so — starting with administrative non-compliance penalties, levied monthly and ranging from R250 to R16,000 per month per outstanding return, depending on the taxpayer’s taxable income. And the longer the non-compliance persists, the more costly that missed deadline could become.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 16 Oct 2026 10:18:00 +0200</pubDate>
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            <title>A simple bank transfer could leave you facing a Sars tax bill</title>
            <link>https://www.polity.org.za/article/a-simple-bank-transfer-could-leave-you-facing-a-sars-tax-bill-2026-10-15</link>
            <description><![CDATA[A SARS request for additional information is no longer something to treat as a formality. A deposit that is not adequately explained, including money transferred between your own bank accounts, can trigger further questions, delay finalisation of your return and, if you fail to respond by the stated deadline or leave questions unanswered, put you at risk of an estimated or additional assessment. SARS may assess you using the information available to it, which can leave you facing a tax bill ...]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 15 Oct 2026 09:15:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Sars hits reset on trust penalties: Trustees back in the firing line after earlier reprieve</title>
            <link>https://www.polity.org.za/article/sars-hits-reset-on-trust-penalties-trustees-back-in-the-firing-line-after-earlier-reprieve-2026-10-13</link>
            <description><![CDATA[The South African Revenue Service (SARS) has resumed issuing final demand letters to trusts with outstanding income tax returns. This brings an end to the temporary relief announced earlier in 2026 when administrative penalties previously imposed on non-compliant trusts were reversed. Final demand letters issued in October 2026 indicate that SARS has recommenced its enforcement after concerns raised regarding the legal validity of the initial penalty process, led to the temporary reprieve. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 13 Oct 2026 15:07:00 +0200</pubDate>
        <a_id>732117</a_id>
        <updated>1791896922</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Criminality of non-compliance: Sars and NPA team up to pursue personal liability of directors ...</title>
            <link>https://www.polity.org.za/article/criminality-of-non-compliance-sars-and-npa-team-up-to-pursue-personal-liability-of-directors-and-representatives-2026-10-13</link>
            <description><![CDATA[Ignoring your tax obligations is no longer just a compliance risk. It can quickly escalate to criminal charges — and the consequences may extend beyond the company to the individuals responsible for its affairs. South Africa’s tax enforcement landscape is sending an unmistakable message to directors, business owners and representative taxpayers: failure to submit tax returns is not an administrative inconvenience to be ignored. It can constitute a criminal offence, with personal liability consequences that extend well beyond financial penalties.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 13 Oct 2026 11:10:00 +0200</pubDate>
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            <title>SARS cracks down on VAT refund fraud: 14 accused in R3.99-million tax fraud investigation</title>
            <link>https://www.polity.org.za/article/sars-cracks-down-on-vat-refund-fraud-14-accused-in-r399-million-tax-fraud-investigation-2026-10-12</link>
            <description><![CDATA[A coordinated law enforcement operation spanning three provinces has resulted in 14 accused appearing in court over an alleged R3.99-million VAT refund fraud scheme. The arrests demonstrate the South African Revenue Service’s (SARS) increased efforts to combat tax-related criminal activity, as well as what the tax authority describes as its “determination to dismantle criminal networks that abuse the tax system for personal gain.” A Multi-Province Crackdown on Alleged VAT Fraud]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 12 Oct 2026 10:16:00 +0200</pubDate>
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        <updated>1791793112</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>R65-million tax deduction rejected: Tax court sends warning to companies funding related-party ...</title>
            <link>https://www.polity.org.za/article/r65-million-tax-deduction-rejected-tax-court-sends-warning-to-companies-funding-related-party-expenses-2026-10-09</link>
            <description><![CDATA[A recent Tax Court judgment has delivered a multimillion-rand reminder to South African businesses that paying another company's expenses, does not automatically entitle the paying company to claim an income tax deduction, even under a binding commercial agreement. Taxpayer Olie Trading (Pty) Ltd found this out the hard way when the Johannesburg Tax Court upheld a decision by the South African Revenue Service (SARS) to disallow approximately R65.6-million in deductions claimed for expenditure incurred on behalf of its associated company.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 09 Oct 2026 14:08:00 +0200</pubDate>
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            <title>Home Affairs waives one of the biggest practical hurdles for visa applications in South Africa</title>
            <link>https://www.polity.org.za/article/home-affairs-waives-one-of-the-biggest-practical-hurdles-for-visa-applications-in-south-africa-2026-10-09</link>
            <description><![CDATA[The Minister of Home Affairs has waived the requirement for foreign nationals in South Africa to submit visa applications at least 60 days before their current visa expires, a precondition that has long presented a significant practical stumbling block for visa applicants.  In terms of Regulation 9(5)(a) and Regulation 9(8)(c) of the Immigration Regulations, a foreign national in South Africa applying for a change of status or conditions of their visa, or a visa renewal, is required to submit the application “no less than 60 days prior to the expiry date of his or her visa.” ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 09 Oct 2026 09:34:00 +0200</pubDate>
        <a_id>731891</a_id>
        <updated>1791531385</updated>
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            <title>Double jeopardy – what happens if the first sanction is later set aside?</title>
            <link>https://www.polity.org.za/article/double-jeopardy-what-happens-if-the-first-sanction-is-later-set-aside-2026-10-09</link>
            <description><![CDATA[Reach Summit (Pty) Ltd v Commission for Conciliation, Mediation and Arbitration and Others (JR2230/22) [2026] ZALCJHB 270, delivered on 25 August 2026. An employee, Cindi Alani Samso, was employed as a project manager responsible for recruitment and placement. Problems arose with two recruitment projects, including delays, missed deadlines and an alleged failure to achieve the required recruitment targets.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 09 Oct 2026 09:33:00 +0200</pubDate>
        <a_id>731890</a_id>
        <updated>1791531285</updated>
        <published>1791531180</published>
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        <editor>Creamer Media Reporter  </editor>
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