- 07 November – PAYE submissions and payments
- 25 November – VAT manual submissions and payments
- 27 November – Excise duty payments
- 28 November – VAT electronic submissions and payments, & CIT Provisional Tax payments where applicable.

The rapid rise of artificial intelligence is redefining corporate governance in South Africa, with the newly introduced King V Code placing clear responsibility on boards to oversee its ethical and strategic use. King V, effective from 2026, reflects a broader shift...
Moody’s decision to change South Africa’s outlook from stable to positive marks an important shift in how the country’s credit prospects are being assessed. While South Africa’s sovereign rating remains unchanged at Ba2, the improved outlook signals that Moody’s sees...
The South African Reserve Bank’s May Monetary Policy Committee statement points to a more difficult economic environment than seemed likely only a few months ago. The MPC increased the policy rate by 25 basis points to 7%, with four members supporting the move and two...
South Africa’s tax landscape is undergoing a significant shift as the South African Revenue Service (SARS) accelerates its move toward stricter compliance and digital enforcement. The latest developments signal a change in approach: SARS is becoming more automated,...
Why “listed” does not determine the accounting A common misconception is that if a bond is traded on an exchange, it must be valued at fair value through profit or loss (FVTPL). However, IFRS 9 does not support this conclusion. Listed bonds are common investments held...
While everyone’s talking about AI, trends are emerging that show the most successful small businesses have returned to the fundamentals: maximising every minute and tightening the leaks in local operations. Running a business in today’s topsy-turvy world is all about...
05 June: PAYE submissions and payments 25 June: VAT manual submissions and payments 29 June: Excise duty payments 30 June: VAT electronic submissions and payments CIT Provisional Tax payments where applicable End of the 2nd fiscal quarter.
Particularly in volatile economic times like these, effective budgeting is a critical driver of business success. This is because a budget enables sustainable growth by aligning financial resources with strategic business goals. We can assist you to create...
Personal crises, such as bereavement, divorce, illness, and mental health challenges, are a reality of life, and how you respond when your employee is struggling says everything about you as a leader. Handle the situation badly and you risk losing a good person....
This tax season marks an important shift for trusts, which are now subject to heightened reporting requirements, regardless of activity, as well as automated penalties for non-compliance starting on 4 May 2026. If you have a non-compliant trust, even if it is...
VAT refunds are a statutory entitlement under South African tax law. Yet for many compliant businesses, particularly in capital‑intensive sectors, refunds are increasingly delayed for extended periods with little explanation. In a recent matter involving a VAT refund...
The tables outline Standards of Generally Recognised Accounting Practice (GRAP) issued by the Accounting Standards Board of South Africa that are not yet effective for year-ends ending 31 March 2026. Entities applying GRAP should use GRAP 3 in disclosing the impact of...