ATS Tax Specialists

30/09/2026

Trust Tax Compliance Starts with Registration

A Trust must be registered with SARS for income tax before its ITR12T can be submitted.

Ensure that the Trust is correctly registered and ready for the 2026 Trust Filing Season.
bit.ly/4xFXFNn

30/09/2026

A recent Tax Court judgment is a timely reminder that taxpayers remain responsible for the accuracy and completeness of their tax affairs, even when someone else prepares or submits their returns.

In Taxpayer MLC v Commissioner for the South African Revenue Service the taxpayer disputed a 150% understatement penalty after revised returns resulted in an approximately R1.38 million refund. The taxpayer argued that the revised returns had been submitted using her eFiling credentials without her authorisation. The Court ultimately upheld the penalty, finding that SARS had established intentional tax evasion on a balance of probabilities.

The case highlights several practical lessons for taxpayers:
1. Your return remains your responsibility.
Taxpayers should understand what is being declared in their returns, verify that information is accurate and ensure that deductions, credits and expenses are properly supported.

2. Professional assistance matters, but so does oversight.
Tax legislation can be complex, particularly for taxpayers with multiple income sources, businesses or transactions with significant tax consequences. A registered tax practitioner can help taxpayers navigate these obligations, while taxpayers should remain actively involved in their own affairs.

3. Protect your eFiling profile.
Login credentials, passwords and OTPs should never be shared with unauthorised persons. Taxpayers should also regularly monitor their eFiling profiles and ensure that their contact details and banking information remain up to date.
4. Keep the evidence.
Accurate returns must be supported by appropriate records. Taxpayers should retain returns, assessments, SARS correspondence, invoices, receipts, bank records and other documentation relevant to their tax affairs.

There is also an important professional lesson, taxpayers should verify that anyone they engage to provide tax services is properly registered. Registered tax practitioners are subject to professional and regulatory requirements and can be held accountable through SARS and their Recognised Controlling Body.
Tax compliance is more than meeting a deadline. It is about accurate disclosure, proper records, secure digital access and informed professional assistance.
Before engaging a tax practitioner, verify their registration on the SAIT Practitioner Directory here: https://thesait.org.za/practitioner-directory/.

Stay informed with the latest tax news, media releases, and expert analysis from SAIT. Access articles, videos, and interviews on key tax topics.

30/09/2026

A recent Tax Court judgment is a timely reminder that taxpayers remain responsible for the accuracy and completeness of their tax affairs, even when someone else prepares or submits their returns.

In Taxpayer MLC v Commissioner for the South African Revenue Service the taxpayer disputed a 150% understatement penalty after revised returns resulted in an approximately R1.38 million refund. The taxpayer argued that the revised returns had been submitted using her eFiling credentials without her authorisation. The Court ultimately upheld the penalty, finding that SARS had established intentional tax evasion on a balance of probabilities.

Read more of Gontse Pudi’s insights on Taxpayer Responsibilities and the Importance of Using a Registered Tax Practitioner on the SAIT Press Room: https://thesait.org.za/press-room/.

The case highlights several practical lessons for taxpayers:
1. Your return remains your responsibility.
Taxpayers should understand what is being declared in their returns, verify that information is accurate and ensure that deductions, credits and expenses are properly supported.

2. Professional assistance matters, but so does oversight.
Tax legislation can be complex, particularly for taxpayers with multiple income sources, businesses or transactions with significant tax consequences. A registered tax practitioner can help taxpayers navigate these obligations, while taxpayers should remain actively involved in their own affairs.

3. Protect your eFiling profile.
Login credentials, passwords and OTPs should never be shared with unauthorised persons. Taxpayers should also regularly monitor their eFiling profiles and ensure that their contact details and banking information remain up to date.
4. Keep the evidence.
Accurate returns must be supported by appropriate records. Taxpayers should retain returns, assessments, SARS correspondence, invoices, receipts, bank records and other documentation relevant to their tax affairs.

There is also an important professional lesson, taxpayers should verify that anyone they engage to provide tax services is properly registered. Registered tax practitioners are subject to professional and regulatory requirements and can be held accountable through SARS and their Recognised Controlling Body.
Tax compliance is more than meeting a deadline. It is about accurate disclosure, proper records, secure digital access and informed professional assistance.
Before engaging a tax practitioner, verify their registration on the SAIT Practitioner Directory here: https://thesait.org.za/practitioner-directory/.

30/09/2026

30/09/2026

07/09/2026

Please feel free to let me know if there are any issues or concerns you would like me to raise with SARS on your behalf.

12/08/2026

𝐕𝐀𝐓 : 𝐀𝐜𝐜𝐫𝐮𝐚𝐥 𝐁𝐚𝐬𝐢𝐬 𝐮𝐧𝐝𝐞𝐫 𝐄𝐎𝐏𝐓

The “accrual basis” in VAT is about the recognition of Output VAT. For Input VAT to be creditable, the same must be supported by VAT invoice not just a mere accrual of expense or recording of asset bought.

09/08/2026

Media Release: SARS urges schools to apply for VAT deregistration

SARS calls on schools registered under the South African Schools Act that are registered as VAT vendors to apply for cancellation of their VAT registration, following the legislative change in the VAT treatment of schools with effect from 1 January 2026:

The South African Revenue Service (SARS) calls on schools registered under the South African Schools Act that are registered as VAT vendors to apply for cancellation of their VAT registration, following the legislative change in the VAT treatment of schools with effect from 1 January 2026.

09/08/2026

Filing Season 2026 is in full swing, and whether you were auto assessed or not, there's more to your tax return than SARS knows.

Think about it: Does SARS know you work from home and qualify for a home office deduction? Do they have your travel logbook for that business mileage? What about extra retirement fund contributions or medical expenses you paid out of pocket? If you accept your auto assessment without a review, you could be paying too much – or worse, under declaring and facing penalties later.

The good news? We've just launched the SAIT tax practitioner directory, a simple, free tool to find a verified, registered tax practitioner in your area.

Use a SAIT registered Tax Practitioner.
Find yours here at https://thesait.org.za/practitioner-directory/