Dies Non Does Not Apply in the Supreme Court of Appeal: A Critical Reminder for Legal Practitioners
The end of year period often brings a false sense of procedural pause across the legal sector. Many practitioners assume that dies non automatically suspends time limits for filing in all courts. This assumption can have serious and costly consequences when dealing with the Supreme Court of Appeal (SCA). A recent reminder from the SCA […]
Can SARS Refuse to Exercise Its Discretion? Supreme Court of Appeal Confirms the Commissioner Must Apply His Mind
A recent decision of the Supreme Court of Appeal has brought important clarity to the limits of SARS’ powers and the scope of the Commissioner’s discretion, when taxpayers fail to meet technical customs requirements. In JT International Manufacturing South Africa (Pty) Ltd v Commissioner for SARS, delivered on 4 April 2025, the SCA overturned SARS’ […]
Understanding How Customs Value Is Determined for Exports: SARS’ Increasing Focus on Scrap Metal
Customs valuation is usually a concern for importers, because duties and import VAT are calculated on the customs value of goods entering the country. Exporters seldom face the same scrutiny, as most exported goods attract no duty and do not trigger VAT on exit. One notable exception is the export duty on waste and scrap […]
South African Reserve Bank Tightens Exchange Control Rules for Dividend Payments to Non-Residents
The South African Reserve Bank’s Financial Surveillance Department has implemented new tax-compliance checks for sending income abroad, including dividends owed to foreign shareholders. These amendments mark a significant shift in the long-standing treatment of non-resident dividend flows. Overview of the Regulatory Update On 22 October 2025, the Financial Surveillance Department issued Exchange Control Circular No. […]
Municipal Liability for Unsafe Public Infrastructure: High Court Rules on Injuries from an Uncovered Manhole
The responsibility of municipalities to ensure that public spaces are reasonably safe has once again come under scrutiny. In a recent decision in Thamsanqa Wilson Madubane v eThekwini Municipality, the KwaZulu-Natal High Court in Pietermaritzburg held the municipality accountable for injuries suffered by a pedestrian who fell into an exposed manhole during loadshedding. The ruling […]
Supreme Court of Appeal Clarifies the Consumer Protection Act’s Reach in Private Residential Lease Agreements
A recent judgment of the Supreme Court of Appeal in Els v Venter and Another has provided important clarity on whether a residential lease of a private family home falls within the protective scope of the Consumer Protection Act 68 of 2008 (CPA). The case required the Court to determine two key issues: Background to […]
CIPC Tightens Deregistration Measures for Non-Compliant Companies
The Companies and Intellectual Property Commission CIPC has intensified its automated deregistration programme, targeting companies and close corporations that fail to submit annual returns or beneficial ownership information. Entities that do not meet these statutory requirements face swift removal from the register, an outcome that carries serious legal and financial consequences. Why Compliance Matters To […]