News

RETURNING TO SOUTH AFRICA? Your Offshore Business May Be Coming Home Too. By Conrad Eksteen For many South Africans living and working abroad, building a successful business overseas is a…

By Lilian Mongwe, Trainee Tax Consultant and Mbuyisile Nukeri, Trainee Tax Consultant Many trustees assume that a trust remains compliant simply because its tax returns have been submitted and its…

PART 3: BEYOND THE MOVE - RAV01, EXIT TAX AND THE ROAD TO NON-RESIDENCY By Rizquah Mohamed and Mbuyisile Nukeri Relocating abroad is a physical event. Becoming non-resident for South…

FROM REFORM TO REALITY: PRACTICAL QUESTIONS ON THE DRAFT CAPITAL FLOW MANAGEMENT REGULATIONS, 2026 By Jaymee Rebecca Gobetz, Tax Consultant and Lilian Zanele Mongwe, Trainee Tax Consultant In our recent…

PART 2: UNDERSTANDING THE TESTS FOR TAX RESIDENCY CESSATION IN SOUTH AFRICA By Mbuyisile Nukeri and Rizquah Mahomed South Africans who relocate abroad often assume that leaving the country is…

What Recent GAAR Judgments Mean for Taxpayers By Michelle Phillips For years, taxpayers have taken comfort in the idea that if each step of a transaction is technically compliant, the…

Part 1: SARS Raises the Bar on Tax Residency Cessation By Rizquah Mahomed and Mbuyisile N. For many South Africans living and working abroad, there is a common assumption that…

By Lilian Mongwe In our previous post, SARS Cracks Down on Trust Non-Compliance, we highlighted SARS’ intensified focus on trust compliance and the implementation of administrative penalties for trusts with…

By Rizquah Mahomed SARS’ approach to trust compliance has entered a far more serious phase. For some time now, the revenue authority has been signalling its intention to tighten enforcement…

By Michelle Phillips, Arro Tax Manager South Africa’s Exchange Control Regulations, 1961 are finally being repealed. National Treasury has published Draft Capital Flow Management Regulations, 2026 for public comment. The…