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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>When Belief Meets Business: How far must employers go in accommodating faith and culture?</title>
            <link>https://www.polity.org.za/article/when-belief-meets-business-how-far-must-employers-go-in-accommodating-faith-and-culture-2026-06-03</link>
            <description><![CDATA[Recent judgments confirm that while employers must reasonably accommodate cultural and religious beliefs, accommodation has limits. Fairness depends on context, proportionality, and whether the accommodation is operationally sustainable. South Africa is a diverse country with a rich blend of cultural and religious beliefs, all of which are protected by the Constitution. These beliefs inevitably manifest in the workplace, often through employees, at times creating conflict between personal obligations and operational demands. Employers are frequently placed in complex situations when such beliefs conflict with workplace requirements. Managing these situations without undermining employees’ rights or disrupting business operations remains a significant challenge.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 03 Jun 2026 14:44:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>A return to meaningful engagement with SARS</title>
            <link>https://www.polity.org.za/article/a-return-to-meaningful-engagement-with-sars-2026-06-02</link>
            <description><![CDATA[Recent High Court judgments handed down in respect of tax dispute resolution matters involving the South African Revenue Service (SARS), including matters such as CSARS v HR Focus CC and CSARS v Glencore International AG, demonstrate the complexity and scale of litigation between taxpayers and SARS. At the same time, these matters highlight that not every dispute necessarily requires escalation to prolonged litigation in order to achieve an effective resolution. Where tax disputes are approached with clarity of facts and properly articulated legal positions, there is often scope for constructive engagement. This does not eliminate disagreement, but it allows for a structured progression toward resolution.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 02 Jun 2026 09:50:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Pre-Arbitration Minutes: Lessons from Alexkor Ltd v Mervyn Carstens</title>
            <link>https://www.polity.org.za/article/pre-arbitration-minutes-lessons-from-alexkor-ltd-v-mervyn-carstens-2026-05-29</link>
            <description><![CDATA[At its very nature, concluded pre-arbitration minutes are signed agreements. They are beneficial in the arbitration process as they clarify issues in dispute, set crucial deadlines, encourage efficiency and transparency and assist the commissioner. Once parties sign and file these pre-arbitration minutes, it is ordinarily accepted that parties may not deviate from this agreement. There have been instances where parties enter into these agreements and seek to amend these agreements during the arbitration proceedings. This article now considers whether pre-arbitration minutes can be amended once filed, and the scope of a commissioner’s powers in this regard. To illustrate these issues, we turn to an important judgment.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 29 May 2026 10:09:00 +0200</pubDate>
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            <title>Krugerrands and taxes: The critical record-keeping risk many investors overlook</title>
            <link>https://www.polity.org.za/article/krugerrands-and-taxes-the-critical-record-keeping-risk-many-investors-overlook-2026-05-28</link>
            <description><![CDATA[As renewed interest in gold continues amid global market and economic uncertainty, Krugerrands remain a popular investment choice among South Africans. Whether acquired as a long-term wealth preservation strategy, a hedge against uncertainty, or simply as a physical investment asset, many investors have accumulated Krugerrands over time without giving much thought to the possible tax implications when selling these assets. Depending on the facts and circumstances of each case, including the taxpayer’s intention and the nature of the activity undertaken, profits realised when selling Krugerrands may be subject to either capital gains tax or normal income tax.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 28 May 2026 11:20:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Mauritius: The premier gateway for global talent, investors and retirees</title>
            <link>https://www.polity.org.za/article/mauritius-the-premier-gateway-for-global-talent-investors-and-retirees-2026-05-27</link>
            <description><![CDATA[As global mobility trends continue to evolve, Mauritius has firmly established itself as one of the most preferred destinations for foreign nationals seeking a strategic base for business, career growth, or retirement. With its political stability, investor-friendly policies, and exceptional quality of life, the island nation is increasingly becoming the jurisdiction of choice for many internationally mobile individuals. At the heart of this appeal lies a streamlined and flexible immigration framework, designed to attract skills, capital, and long-term residency through clearly defined permit options.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 27 May 2026 14:42:00 +0200</pubDate>
        <a_id>722234</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS search and seizure powers curtailed by the SCA: Overbroad warrants will not survive ...</title>
            <link>https://www.polity.org.za/article/sars-search-and-seizure-powers-curtailed-by-the-sca-overbroad-warrants-will-not-survive-judicial-scrutiny-2026-05-27</link>
            <description><![CDATA[The Supreme Court of Appeal (“SCA”) has delivered a recent and important reminder that the South African Revenue Service (“SARS”) statutory powers, although extensive, are not without limits and remain subject to the principles of legality, judicial oversight, and constitutional safeguards. In CSARS v Bullion Star (Pty) Ltd (894/2024) [2026] ZASCA 76, the SCA dismissed SARS’ appeal against a prior High Court order setting aside a search and seizure warrant issued under section 60 of the Tax Administration Act 28 of 2011 (“TAA”). The warrant had been obtained by SARS on an ex parte basis and executed against Bullion Star, a licensed gold refinery, as well as at the residences of its director and an employee. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 27 May 2026 08:51:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS expands its voluntary disclosure interpretation, but leaves taxpayers guessing on interest ...</title>
            <link>https://www.polity.org.za/article/sars-expands-its-voluntary-disclosure-interpretation-but-leaves-taxpayers-guessing-on-interest-relief-2026-05-26</link>
            <description><![CDATA[The South African Revenue Service (“SARS”) has issued a substantially expanded new “Guide to the Voluntary Disclosure Programme (Issue 2)” dated 21 May 2026, materially broadening its published interpretation of the Voluntary Disclosure Programme (“VDP”) under Chapter 16 of the Tax Administration Act. At first glance, the updated guide appears to be a positive development for taxpayers and practitioners alike. It provides significantly more technical and interpretative guidance than the previous 2025 guide and offers greater clarity on several practical areas which have historically caused uncertainty in VDP matters.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 26 May 2026 14:39:00 +0200</pubDate>
        <a_id>722135</a_id>
        <updated>1779799393</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS is reaching back nearly a decade to calculate trust penalties</title>
            <link>https://www.polity.org.za/article/sars-is-reaching-back-nearly-a-decade-to-calculate-trust-penalties-2026-05-26</link>
            <description><![CDATA[When the South African Revenue Service (SARS) introduced administrative penalties for outstanding trust returns from May 2026, many trustees assumed the penalties would simply relate to recent non-compliance. What is now emerging, however, is a far more nuanced and concerning implementation approach. More significantly, the current rollout demonstrates that SARS is now able to leverage historic assessment data, prior taxable income records, and automated penalty calculation mechanisms in a far more sophisticated manner than many trustees may have anticipated. Historic trust assessments from nearly a decade ago are now directly influencing the level of penalties being imposed today.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 26 May 2026 10:49:00 +0200</pubDate>
        <a_id>722107</a_id>
        <updated>1779785640</updated>
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        <editor>Creamer Media Reporter  </editor>
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