by VDT Attorneys | Jul 2, 2026 | Tax Advice, Tax collection efficiency, Tax filing, Tax planning
The principle is codified in section 164(1) of the Tax Administration Act 28 of 2011 (“the Act”), which provides that a taxpayer’s obligation to pay tax, and SARS’ authority to recover it, are not automatically suspended by the lodging of an objection or appeal. In...
by VDT Attorneys | Nov 12, 2025 | High-net-worth individuals, Mandatory balance sheet reporting, SARS, Tax collection efficiency, Tax planning
SARS established the High Wealth Individual Unit (HWIU) in 2021, recognising the need for a dedicated division to monitor and engage with affluent taxpayers who often possess complex financial structures, both locally and offshore. The HWIU forms part of SARS’s...
