Thinking about moving overseas or helping a client who is? In this article, we look at how tax residency works, what it really takes to stop being taxed in SA, and how to avoid getting caught out with surprise costs. Whether it’s for remote work, retirement, or a fresh start abroad, this practical guide will help you support your clients with confidence.

Thinking of going solar or helping clients lighten their tax load? From rooftop panels at home to diesel-powered generators on the farm, there are smart ways to claim real tax relief. Whether your clients are individuals or business owners, this article breaks down the solar and energy incentives—what's allowed, what’s not, and how to get it right. If you want to make sure your clients don’t miss out on legitimate savings or fall foul to SARS, this is a must-read.

VAT is going up in South Africa from 1 May 2025, and it affects more than just prices at the till. In this article, we break down what the VAT increase means for accountants and their clients, using simple examples like construction projects, retail pricing, property deals, and VAT returns. Whether you're advising small businesses or handling your own VAT submissions, this guide will help you apply the correct rate, avoid penalties, and stay one step ahead of the changes.

Public Benefit Organisations (PBOs) do incredible work in communities—but they rely on accountants to help them stay tax compliant and maintain their SARS-approved status. This article breaks down the key tax rules, VAT benefits, donation requirements, and reporting duties every accountant should know when working with PBOs and welfare organisations. Read below and use CIBA’s handy checklist to ensure compliance!

Issuing VAT-compliant invoices is key to keeping your business on track and avoiding tax troubles. Understanding when to issue a tax invoice, what details it must include, and how to simplify the process with smart tools can save you time and stress. In this guide, we’ll break down everything you need to know about VAT invoices, credit notes, and compliance tips—so you can focus on growing your business with confidence!

Trusts can be a fantastic tool for protecting assets, planning for the future, and even saving on tax—but only if they’re managed correctly. Many people assume that trusts automatically reduce tax, but without proper planning, they can actually create huge tax burdens. In this article, we explain the key tax rules with practical examples to help you avoid common mistakes. If you’ve ever wondered whether a trust is the right choice for your clients or how to legally minimise tax, this article will give you the answers.

The 2025 Budget has been met with uncertainty, frustration, and debate. With a looming VAT increase, growing debt, and bold promises of economic recovery, South Africans are left wondering: Will this budget bring relief or more strain? CIBA dives deep into the key proposals, the potential impact on businesses and taxpayers, and what needs to change for a sustainable economic future. Read on to discover where we stand and what we recommend.

This year’s budget is all about striking a balance—managing the country’s rising debt while still investing in things that matter, like education, healthcare, and energy security. Our government plans to draw from reserves to cut borrowing instead of hiking tax rates—but don’t get too excited just yet. Income tax brackets won’t be adjusted for inflation, so many people will end up paying more tax anyway. Expect higher prices on alcohol and cigarettes, possible fuel levy increases, and tax breaks for green energy businesses. With debt climbing towards 75% of GDP, big decisions are coming—how will they affect you? Let’s break it down!

Are you having trouble with SARS? Whether it's delayed tax refunds, endless verifications, or unanswered queries, the Office of the Tax Ombud (OTO) is here to help! This article explains what the OTO does, how it can assist you, and when to turn to them for support. Find out what kinds of complaints they handle, get practical tips for dealing with tax issues, and learn from real examples. If you're a tax practitioner, this is a must-read to help you and your clients resolve tax problems faster and with less stress. Don’t miss out—read now and take charge of your tax matters!

Are your financial records ready for SARS scruitiny? A recent Tax Court case highlighted the consequences of poor record-keeping, invalid tax objections, and non-compliance. SARS’s ability to gain direct access to financial records led to an R87.4 million tax liability and a 200% penalty. This case is a wake-up call for businesses and tax practitioners—understand your obligations before it’s too late!

The Global Minimum Tax Act, 2024, has officially been signed into law, marking a major change in how international taxes are handled. This law is based on the OECD/G20 global plan to stop big companies from avoiding taxes by shifting their profits to low-tax countries. Under this new rule, large multinational companies must pay at least a 15% tax rate on the money they earn in every country they operate in. Curious about how it works and what it means for businesses? Read the full article to explore the key mechanisms and their implications for global and local tax practices!

Running a small business comes with enough challenges—don’t let taxes be one of them. Did you know that qualifying as a Small Business Corporation (SBC) could drastically lower your tax bill and speed up deductions on your assets? But here's the catch: navigating the rules can be tricky, especially when it comes to personal services and investment income limits. In this article, we break down SBC benefits in plain language, share expert tips, and use real-life examples to help you understand how to qualify. Whether you’re an accountant advising clients or a business owner looking to save, this is a must-read!

Have you got clients with cross-border transactions? Considering transfer pricing is essential for clients that transact with related parties. This article simplifies transfer pricing with clear explanations, practical examples, and actionable tips. Learn how to apply the arm’s length principle, benchmark transactions, prepare documents to protect your clients from tax disputes.

Read crucial updates from the SARS National meeting, including feedback on PBO reporting inconsistencies, beneficial ownership disclosures, and eFiling challenges. Learn about SARS' planned system improvements, clarifications on IT144 exemptions, and enhanced support for resolving practitioner concerns.

As a tax practitioner you may come across clients who earn income abroad, making it imperative to understand how foreign income is taxed. In this article we look into the responsibilities of South African tax residents, and provide practical illustration on how Section 10(1)(o)(ii) of the Income Tax Act is applied to determine the portion of the withholding tax.

VAT rules for business vehicles can be complex. In this article we look at the definition of a 'motor car' and the consequences when claiming input VAT on vehicle purchases, modifications, and maintenance. Read more for practical examples, explanations and guidance on handling VAT adjustments if a vehicle’s purpose shifts from business to private use, ensuring accurate VAT treatment and compliance.

How will the new Medium-Term Budget Policy shape the future of accounting in South Africa? From Operation Vulindlela's reforms to SARS' new strategies, discover what these changes mean for accountants and how to seize the opportunities ahead. Read the full article for insights and action points!

Tax practitioners must uphold the integrity of the tax system, but what happens when ethical lines are crossed? The recent case of Naraidu v The State shows just how severe the consequences can be. Involving fictitious VAT claims and a tax practitioner caught in the middle, the case takes us from a conviction of fraud to an acquittal on appeal. Was it reckless action or intentional wrongdoing? We highlight the key lessons every tax professional should learn from this dramatic courtroom saga.

Learn how the current tax regulations create challenges for the fast-growing telecommunications industry. This article breaks down how outdated tax rules, like Sections 12D and 11E, apply to modern infrastructure, and discusses VAT issues such as international roaming and bundled services. We also cover recent court cases involving Telkom and MTN to show how tax laws are being interpreted in this changing landscape.

When clients miss their VAT registration deadlines, quick action is essential. This article outlines the steps practitioners should take, including determining the liability date, completing registration, and applying for voluntary disclosure relief (VDP). It also covers potential consequences like backdated VAT, penalties, and interest. By following these steps, you can help clients stay compliant and avoid penalties.