REGULAR INSIGHTS

Submitting your company income tax return (ITR14) to the South African Revenue Service (SARS) involves far more than simply sending your trial balance to your accountant. Unlike individual tax submissions, corporate returns require detailed reconciliation across multiple operational tax types, including Value Added Tax (VAT), Pay-As-You-Earn (PAYE), and Provisional Tax.

Thirteen years is a long time in most professions. In auditing, it’s the gap between the Independent Regulatory Board for Auditors’ (IRBA’s) last competency framework and the current proposed revision — and a lot has happened in that gap. Cloud accounting became normal. ESG and sustainability reporting went from niche

Protecting a family business requires a succession plan that evolves alongside changing tax legislation and family dynamics. However, according to a feature published in March 2026 in Accountancy SA, the South African Institute of Chartered Accountants’ publication, a reported 60% of South African family-owned businesses still have no formal succession

When you launch or restructure a business in South Africa, most SMEs and investors choose between three options: a private company (Pty Ltd), a trust, or a hybrid structure, which combines the two. This decision determines how your business is taxed, how risk is managed, and how easily you can

South African landlords often make one critical mistake: treating every occupier who refuses to leave a property the same. The law clearly distinguishes between a tenant and an unlawful occupier, and confusing the two can derail the entire eviction process. The starting point is simple: does the person have lawful

Few things are more disruptive to a business than logging into your banking portal and finding that your account has been restricted: payments are bouncing, payroll cannot run, and your bank’s contact centre offers little immediate clarity. It is a scenario that affects businesses of every size, and it is