SARS Issues Mandatory VAT Apportionment Reporting Rules

The South African Revenue Service (SARS) introduced Binding General Ruling 16 (BGR16) Issue 3 on 27 November 2023, replacing Issue 2. This updated ruling outlines the standard turnover-based (STB) method used by vendors to determine their annual VAT apportionment ratio. Issue 3 applies to all financial years beginning on or after 1 January 2024 and […]

Mayet & Associates Trusted Legal Services in Bloemfontein

When searching for reliable legal support in Bloemfontein, it is essential to partner with a law firm that values strong client relationships and delivers practical, tailored solutions. Mayet & Associates exemplifies this approach by combining deep legal expertise with a personal commitment to understanding each client’s unique circumstances. The Value of Professional Legal Representation in […]

Understanding South Africa’s New Two-Pot Retirement System

The two-pot retirement system, introduced on 1 September 2024, is a landmark reform in South Africa’s pension landscape. Designed to give members earlier access to their retirement savings while preserving long-term security, the rules are intricate and often misunderstood. Many South Africans may only discover the real impact of these changes at retirement, which could […]

Termination of Parental Rights in South Africa

Introduction On 25 February 2025, the Gauteng Division of the High Court, Johannesburg, delivered a significant judgment in F v F (2024/114386) [2025] ZAGPJHC 174. The case concerned an application under section 28(1)(a) of the Children’s Act 38 of 2005 to terminate a father’s parental rights and responsibilities. The decision reaffirms the constitutional principle that […]

Turning a South African Court Order into Real-World Results

Winning on paper is only the start. Many judgment debtors go quiet the moment an order is granted: phones are off, addresses are “last known,” and polite reminders change nothing. Converting a judgment into delivery of a car, opening of premises, removal of equipment, or payment of money is a distinct discipline that blends procedure, […]