Tax Administration Act Update
Presenters : Adv Christel van Wyk
Overview
The 2025 Taxation Laws Amendment Bill proposes broadening the VAT exemption to include all goods and services supplied by basic education institutions in line with the longstanding policy objective of excluding such entities from the VAT system. In practice, this exemption would require VAT-registered schools to deregister thereby removing their ability to claim input VAT. In addition, the definition of “electronic services” was updated with effect from 1 April 2025.
Given SARS’ accelerated modernisation efforts to adopt and implement real-time or close-to-real-time, transmission of VAT data from vendors to SARS, it is essential for legal practitioners to stay up-to-date with current developments in VAT compliance.
Join Adv. Christel for guidance on the practical application of VAT amendments and current tax administration matters.
Learning objectives
Attending this webinar will equip you with the following skills:
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Understanding the impact of the latest key tax administrative developments.
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Gain an overview of significant changes in fundamental tax administrative principles.
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Identify how the latest tax administrative developments may impact your clients’ business.
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Be equipped to apply the latest case law dealing with tax administration changes in practice.
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Evaluate how tax administration practices will impact on your clients’ tax compliance.
Content
The webinar will cover the following topics:
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Recent and proposed legislative amendments.
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The developments around the section 105 directive.
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Developments dealing with the rule 31 and rule 32 statements of grounds in the tax dispute process.
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Considering some practical examples.