Pieterse Sellner Erasmus TRM Tax Attorneys

TRM Tax Attorneys was proud to be part of the SAPA Conference 2026 in Johannesburg on 9 and 10 September.

On Day 1, our Director, Leanne Wium, joined Steve Krause for Tax Horror Stories, followed by a short introduction to TRM and the work we do.

On Day 2, Leanne presented on SARS Verifications vs Audits and later joined the conference Q&A panel.

The key message from the session was simple: when SARS asks for information, first understand what process you are dealing with.

A verification generally checks information already declared. An audit goes deeper into whether the tax treatment itself is correct and brings important procedural rights under the Tax Administration Act into play.

For employers and payroll teams, the practical approach is: Identify the process. Control the evidence. Provide what is relevant. Keep a proper record. Protect the taxpayer’s rights.

Thank you to SAPA for having us, and to everyone who attended the sessions, asked questions and took the time to speak to the TRM team.

South African Payroll Association - SAPA
Schalk Pieterse
Eddie Sellner
Wynand Neveling
Leanne Wium
Rudi Stander
Milanie Pieterse

A business may stop trading. Its SARS problems do not.

Leaving a company dormant does not make the tax debt disappear, and in some cases the problem can eventually become personal for the directors or members.

If you have a dormant company with outstanding SARS debt, ignoring it is rarely the answer.

We explain the risks and the options in our latest article.
https://trmlaw.co.za/tax-cafe/dormant-companies-sars-debt-risk-personal-liability/

Author: Wynand Neveling

Schalk Pieterse
Eddie Sellner
Leanne Wium
Rudi Stander

In this personal income tax dispute, the merits were finely balanced. Our approach therefore considered the numbers, the law and the legality of the process followed by SARS, including accountability where proper procedure was not followed.

Tax administration is not a courtesy extended to taxpayers. It is a body of law that binds the administrator.

Each material procedural departure was identified and formally recorded. SARS was given the opportunity to correct these issues. Where it did not, those procedural defaults became litigation exposure — materially changing the settlement landscape.

But securing a settlement is only part of the process. A settlement is worth little until it is correctly implemented.

James Moolman from our Cape Town office remained in command of the file from the first letter through to the final journals being processed, ultimately ensuring that the taxpayer’s account reflected a nil balance.

Precise strategy. Relentless ex*****on. A decisive result.

TRM Tax Attorneys.

Schalk Pieterse
Eddie Sellner
Wynand Neveling
Leanne Wium
Rudi Stander

There has been a lot of talk about the new R2.3 million VAT threshold. The slightly awkward part is that SARS is already applying it, while the VAT Act still says R1 million. That makes deregistration less straightforward than it sounds.

We looked at what businesses should actually consider before making a move, including exit VAT, input tax, pricing and whether Turnover Tax really makes sense.

Read the full article here: https://www.trmlaw.co.za/tax-cafe/r2-3-million-vat-threshold-sars-applying-legislation-not-finalised/

Authors: Leanne Wium, Schalk Pieterse

Eddie Sellner
Wynand Neveling
Rudi Stander

We had the C2M Chartered Accountants team join us for the Springbok Legends Breakfast this morning.

It was a privilege to spend the morning with Bakkies Botha, Steven Kitshoff, Breyton Paulse and Andrew Mehrtens, and to share the experience with our clients and partners.

A great morning spent with colleagues, clients and some familiar faces from the world of Springbok rugby.

https://trmlaw.co.za/presentations/corporate-cv/

C2M Chartered Accountants Inc
Schalk Pieterse
Eddie Sellner
Wynand Neveling
Leanne Wium
Rudi Stander
Rebecca Rose Kaps

On 13 August, we hosted our 3rd Annual Women in Tax Breakfast at Lemon Tree in Gqeberha. This year, the lotus flower represented our theme of resilience, strength and rising through adversity.

Our guest speaker, Prof Joanna Botha, reflected on the history of Women’s Day in South Africa and the struggles of the women who came before us — and how much of what women have today was fought for.

A special morning spent connecting, reflecting and celebrating with women from across the tax profession.

Schalk Pieterse
Eddie Sellner
Wynand Neveling
Leanne Wium
Rudi Stander

As we approach Women’s Day, we honour the remarkable women whose strength, resilience and leadership continue to shape our communities, workplaces and future. We wish you a wonderful Women’s Day!

Our offices will be closed on Monday, 10 August, in observance of the public holiday. Normal operating hours will resume on Tuesday, 11 August.

Schalk Pieterse
Eddie Sellner
Wynand Neveling
Leanne Wium
Rudi Stander

This Youth Day, we honour the courage, resilience, and voices of South Africa’s youth, past, present, and future.

Please note that our offices will be closed on Monday, the 15th and Tuesday, the 16th of June in observance of the public holiday. Normal operating hours will resume on Wednesday, the 17th June 2026.

Schalk Pieterse
Eddie Sellner
Wynand Neveling
Leanne Wium
Rudi Stander

Removal in transit (“RIT”) transactions are a routine feature of cross-border trade, but for clearing agents, they carry a hidden and often underestimated customs liability risk.

The High Court judgment in QI Logistics (Pty) Ltd v CSARS underscores the point. The failure to properly prove export resulted in an exposure of approximately R35 million in unpaid customs duties and penalties. The case makes it clear that a clearing agent’s responsibility does not end with the submission of documents. Liability remains until proper proof of export can be produced, and reliance on third parties offers little protection.

Our latest article unpacks the legal framework and the Court’s reasoning. It also highlights the practical steps clearing agents should take to mitigate this risk and explains why early and strategic legal involvement is critical where issues arise.

https://trmlaw.co.za/tax-cafe/

Schalk Pieterse
Jean-Roux van Huyssteen
Eddie Sellner
Wynand Neveling
Leanne Wium

Happy Freedom Day and Workers’ Day 🇿🇦

In observance of the upcoming public holidays, TRM offices will be closed on Monday, 27 April and Friday, 1 May.

Schalk Pieterse
Jean-Roux van Huyssteen
Eddie Sellner
Wynand Neveling
Leanne Wium