Integritax

Integritax The home of SAICA tax practitioners and members in tax SAICA Integritax Chat enhances the current tax offering to SAICA members.

Integritax Chat provides SAICA the opportunity to engage and inform its members but also the general public on what is happening in the field of taxation. This will include TAx Alerts to matters they require a persons immdediate attention to solutions. other communications and research being conducted.

A call to action that aims to leaving a lasting mark on the tax profession is a call to action we urge you to grab with ...
14/07/2026

A call to action that aims to leaving a lasting mark on the tax profession is a call to action we urge you to grab with both hands. Following concerns by many members that things simply cannot continue as they have, SAICA has decided to act with urgency. As a result, we will be hosting roundtable events focused on assessing the sustainability of the tax profession. These will be hosted in various provinces and are aimed at highlighting emerging trends shaping the tax profession and broader business environment, exploring shared challenges across the profession and the interdependencies as raised by SAICA members, and proposing possible solutions that will contribute to the sustainability of the tax profession (which can form the basis for SAICA’s tax advocacy and engagement strategy on this matter). If you operate in the tax space and are interested in sharing your views and experiences, please feel free to join us.

The purpose of these events is to take the first of many steps in formulating a response to member concerns, under the guidance of the SAICA National Tax Committee. They are not intended to be another discussion forum with no outcome but rather aim to create a structured space for honest reflection, practical solutions, and collective action on the sustainability of the tax profession.

Some of you may understandably feel sceptical. Many members have experienced years of increasing pressure, administrative complexity, system challenges, and professional fatigue. But disengagement cannot be the answer – that is not the culture or history of our profession. When circumstances become difficult, we do not step back — we step forward. We assess where we are, understand how we got here, and work together to determine what must change. As such, these events aim to harness the collective wisdom of the profession and develop a clear, credible path forward. We cannot guarantee immediate change or a perfect outcome but urge you to remember that meaningful change has never started with certainty – it starts with commitment, participation, and a willingness to act. There will be different perspectives across the tax profession; there will also be legitimate frustrations. The challenge is channelling those views into a shared professional position and a practical plan that can be taken forward with purpose. Every member’s voice matters; each contribution can help identify the pressures facing the profession, the solutions that are needed, and the actions required to build a stronger and more sustainable future.

Take the first step and together let us shape the change our profession needs – it cannot happen on its own. Further details on event dates, locations, and desired objectives are contained below:

1) KZN event (27 July 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=44d38055-e56a-f111-a826-7ced8d7403f3

2) Western Cape event (3 August 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=a3f4b37a-e76a-f111-a826-7ced8d7403f3

3) Free State event (12 August 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=5ba5ecc1-ea6a-f111-a826-7ced8d76ea7a

4) Gauteng event (25 August 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=0e03770e-ab69-f111-a826-7ced8d76ef54 - you can also attend this event virtually https://my.saica.co.za/event-and-seminar/event-details/?id=3ae5fba0-ee6a-f111-a826-7ced8d76ea7a

Trying to juggle entertaining the kids while they are on their winter break and half stressing about what's waiting for ...
13/07/2026

Trying to juggle entertaining the kids while they are on their winter break and half stressing about what's waiting for you once you get back to the office???? Take a load off and keep your finger on the pulse of topical issues in the tax arena with this month's edition of Integritax. This edition includes the usual SARS updates article (which includes content on the 2026 tax return filing season, challenges with third-party appointments and deregistration delays) and tons more.

Journal available from https://magazine.accountancysa.org.za/asa-july-2026/page-44

SAICA will be hosting roundtable events focused on assessing the sustainability of the tax profession. These will be hos...
07/07/2026

SAICA will be hosting roundtable events focused on assessing the sustainability of the tax profession.

These will be hosted in various provinces and are aimed at highlighting emerging trends shaping the tax profession and broader business environment, exploring shared challenges across the profession and the inter dependencies as raised by SAICA members, and proposing possible solutions that will contribute to the sustainability of the tax profession (which can form the basis for SAICA’s tax advocacy and engagement strategy on this matter). If you operate with the tax space and are interested in sharing your views and experiences, please feel free to join us.

For further details on event dates, locations and desired objectives, see below links:

1) KZN event (27 July 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=44d38055-e56a-f111-a826-7ced8d7403f3

2) Western Cape event (3 August 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=a3f4b37a-e76a-f111-a826-7ced8d7403f3

3) Free State event (12 August 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=5ba5ecc1-ea6a-f111-a826-7ced8d76ea7a

4) Gauteng event (25 August 2026): https://my.saica.co.za/event-and-seminar/event-details/?id=0e03770e-ab69-f111-a826-7ced8d76ef54 - you can also attend this event virtually https://my.saica.co.za/event-and-seminar/event-details/?id=3ae5fba0-ee6a-f111-a826-7ced8d76ea7a

Over recent months, SAICA has engaged closely with SARS on the implementation of administrative non‑compliance penalties...
06/07/2026

Over recent months, SAICA has engaged closely with SARS on the implementation of administrative non‑compliance penalties for trusts. Our focus has been to ensure that processes align fully with prevailing legislative requirements and uphold the principles of fairness and integrity in tax administration. In addition to SAICA’s correspondence and engagements, the RCB Forum chaired by SAICA made a joint formal submission requesting SARS to withdraw the administrative penalty assessments for trusts, on the basis that their issuance was not aligned with prevailing legislation.

SARS has now confirmed the reversal of the additional penalty recently imposed, along with earlier administrative penalties raised against trusts. To verify that the penalties have been removed, members are encouraged to access the ‘Penalty Statement of Account’ via eFiling.

While this reversal is a positive outcome, it underscores the importance of timely and accurate filing. We strongly encourage all members, trustees, and tax practitioners to prioritise compliance in the trust space and to work constructively with SARS to improve overall compliance levels in this area.

Change of year-ends for tax has always been an issue for tax practitioners.There's now a draft SARS Binding General Ruli...
06/07/2026

Change of year-ends for tax has always been an issue for tax practitioners.

There's now a draft SARS Binding General Ruling for comment (see link below).

We welcome your comments by Wednesday, 22 July.

Email us at [email protected]

https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2026-28-Draft-BGR-Income-Tax-Filing-date-of-a-return-in-case-of-a-companys-change-in-financial-year-and-year-of-assessment.pdf

Filing Season 2026 is here!This year, SARS has unveiled smarter, simpler, and more secure digital enhancements with a vi...
02/07/2026

Filing Season 2026 is here!

This year, SARS has unveiled smarter, simpler, and more secure digital enhancements with a view to making tax compliance simpler. A key innovation is the Declaration Alert Questionnaire - designed to streamline verification after tax return submission. The purpose, according to SARS, is to address anomalies (for example, unusual medical contribution entries) before escalation to verification, with the intention of reducing the number of verifications initiated.

In terms of the process:
- This applies on submission of an individual tax return - i.e. it is not applicable to those individuals auto-assessed, unless a revised return is submitted for these individuals.
- Once the return is submitted, an assessment will be generated (ITA34).
- Dependent on the risks identified, taxpayers may be prompted to complete the declaration questionnaire to clarify certain disclosure.
- If completing online (i.e. not at a SARS branch), one can choose to respond immediately, defer for up to 3 business days, or decline.
- Those completing returns at a SARS branch have to act immediately.
- If one declines to complete the questionnaire, a verification letter will be issued.
- If the questionnaire is completed, the SARS system will determine if further verification is required and if so, a verification letter will be generated requiring the submission of specified supporting documents.
- Corrections to the return may also be requested if anomalies are identified through completion of the questionnaire.

Whilst some believe the timeline is too short, SARS is of the view that the questionnaire is simple enough to complete within the 3 business days, with questions requiring only multiple choice options or yes/no answers. Time will tell, based on the experience of taxpayers impacted by this.

If a verification is still initiated following the declaration questionnaire, we look forward to improved verification letters that are targeted rather than generic. SAICA has previously raised concerns with SARS regarding the extent of documentation requested in certain instances (e.g. proof of payment of ALL expenses, IYKYK) and SARS acknowledged concerns and committed to improving the letters during the current filing season.

Read more about the Filing Season updates: https://lnkd.in/dcndkhHB and Changes for Filing Season 2026 | South African Revenue Service

We welcome your comments by Monday, 24 August. Email us at taxcomments@saica.co.za.
02/07/2026

We welcome your comments by Monday, 24 August.

Email us at [email protected].

The 11th International Conference on Taxpayer Rights will be taking place from Tuesday, 28 July 2026 until Thursday, 30 ...
29/06/2026

The 11th International Conference on Taxpayer Rights will be taking place from Tuesday, 28 July 2026 until Thursday, 30 July 2026. Topics up for discussion include Profits or people: Rethinking tax regulation in Africa through a human rights lens, Digitalisation, AI and tax administration: Building capacity, ensuring accountability and safeguarding taxpayer rights and lots more. The conference will be a hybrid event taking place at the University of Pretoria, to register and for further details on this event, click this link.

https://taxpayer-rights.org/11th-ictr-registration/

Interesting question for you: There are a lot more Electric Vehicles ('EVs') on our roads, these days.Now, suppose you g...
25/06/2026

Interesting question for you:

There are a lot more Electric Vehicles ('EVs') on our roads, these days.

Now, suppose you get a travel allowance (source code 3701 in your IRP5) and want to claim for business travel using the deemed cost per km rate in the table contained in the public notice (see below).

If you bear the full cost for fuel, is electricity “fuel” for purposes of EV owners claiming for business travel against a travel allowance?

The relevant portion of paragraph 2 of the attached Notice provides as follows:

“2. Determination of rate per kilometre

The rate per kilometre referred to in section 8(1)(b)(ii) and (iii) must...be determined in accordance with the cost scale set out in paragraph 3, and must be the sum of—

(a) the fixed cost divided by the total distance in kilometres (for both private and business purposes) shown to have been travelled in the vehicle during the year of assessment…

(b) where the recipient of the allowance has borne the full cost of the fuel used in the vehicle, the fuel cost…”

In light of the fact that EVs are powered by electricity rather than petrol or diesel, the following questions arise:

Whether electricity may be regarded as “fuel” for purposes of section 8(1)(b)(ii) and the gazetted table; and

Consequently, whether an EV owner would be entitled to claim the “fuel cost per kilometre” as reflected in the table.

Given that “fuel” is not defined in the Income Tax Act, its ordinary grammatical meaning would need to be considered.

On this basis, it could be argued that electricity does indeed constitute “fuel” in the context of EVs for purposes of section 8(1)(b)(ii).

Your thoughts?

The halfway mark is upon us...just in time to keep you warm as the winter chill sets in is the June edition of the Integ...
04/06/2026

The halfway mark is upon us...just in time to keep you warm as the winter chill sets in is the June edition of the Integritax journal - which promises to send warm sensations throughout. With a wide variety of articles, there is bound to something that peaks your interest.

To access the full journal, click this link https://magazine.accountancysa.org.za/publication/?i=865857&p=0&view=issueViewer

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