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 […]
POPIA Compliance and Employee Photos: What Companies Must Know During Year-End Celebrations

As companies prepare to wrap up the year, staff functions, corporate lunches and end-of-year parties take centre stage. These gatherings usually come with plenty of photos, team snapshots, behind-the-scenes moments, and festive group shots. Many employers later upload these images to their LinkedIn pages, internal newsletters, recruitment brochures or digital marketing campaigns. However, even at […]
Understanding Year-End Bonuses in South Africa: What Employers and Employees Should Know

As South African businesses prepare to close the year, many employees begin anticipating year-end bonuses. However, it is important to understand that bonuses are not automatically guaranteed under South African labour law. Whether a bonus is payable depends entirely on the wording of the employment contract, workplace policies, or the specific bonus framework applied within […]
Beneficial Ownership Transparency and the Fight Against Illicit Financial Flows

Criminal networks and corrupt actors have long attempted to disguise the origins of unlawful funds by funnelling them into the legitimate financial sector. As traditional laundering techniques became easier for regulators to uncover, these actors shifted toward more intricate schemes. One of the most common strategies has been the exploitation of corporate structures, companies, trusts, […]
Appraisal rights of minority shareholders in a holding company when a subsidiary disposes of its assets

The Western Cape High Court recently revisited the scope of appraisal rights under the Companies Act 71 of 2008 in Cilliers v LA Concorde Holdings Limited and Others (WCC, case no 23029/2016, 14 June 2018, per Papier J). The case concerned a minority shareholder in a holding company seeking to rely on s 164 appraisal […]