South African couples have long been able to transfer property between spouses free of donations tax, regardless of where either spouse lives for tax purposes. A draft amendment currently before Parliament proposes to end that blanket exemption where the receiving spouse is not a South African tax resident, with an effective date reaching back to…
Moving abroad for work is not the same thing as leaving the South African tax system. Many South Africans working overseas assume that once they are out of the country, or once they stop applying for local jobs, SARS no longer has an interest in their income. That is not how it works, and getting…
If you earn income over and above a salary, such as rental income, interest, freelance or consulting work, or income from your own business, you are almost certainly a provisional taxpayer. That means your first provisional tax payment for the 2027 tax year is due by Monday 31 August 2026, and late or inaccurate payment…
SARS has auto-assessed millions of South Africans this Filing Season, and for most people the instinct is to tap accept and move on. It is quick, the refund often lands within days, and it feels like one less thing to worry about. But a SARS auto-assessment is only ever as complete as the information SARS…
If you have moved abroad permanently, or you are planning to, there is one piece of admin that quietly costs people more money than almost anything else they get wrong on their way out. Ceasing your tax residency with SARS. Until you formally cease tax residency, SARS will continue to treat you as a South…
The short answer is yes. A recent Supreme Court of Appeal ruling has confirmed that your accountant in the Tax Court is now a valid alternative to briefing an attorney or advocate. Your accountant, your tax practitioner, or any other duly authorised person can stand up for you when you take on SARS. For many…
Your complete guide to a clean submission, with the new Income Tax Reference Number rule, the most common rejection reasons, and what happens if you miss the deadline. If you employ even one person in South Africa, you have an EMP501 to submit by 31 May. With 31 May falling on a Sunday in 2026,…
A Big VAT Threshold Change Has Landed… But Don’t Panic From 1 April 2026, the VAT registration threshold in South Africa has officially increased from R1 million to R2.3 million. In simple terms, this means many small businesses are no longer required to be VAT registered. At first glance, this sounds like a win. Less…
Celebrating Excellence at PATC At PATC (Professional Accountants and Tax Consultants), excellence is something we pursue every day on behalf of our clients. It is also something we actively cultivate within our team. Today we are proud to share a remarkable milestone within the PATC family. Seluleko Bhengu, one of our dedicated Trainee Accountants, has…
This week marks an important milestone for Professional Accounting and Tax Consultants (PATC). Our founder, Gavin Bacon, Master Tax Practitioner, is currently serving as a Tax Court Member of the Tax Court of South Africa. This appointment reflects both his depth of expertise and the high level of trust placed in him within the South…
