SD Management

SARS increases its focus on inventory and cost of sales By Zandi Setai, Junior Consultant The financial statement items Inventory and cost of sales are moving higher up SARS's verification agenda. With…

Case no: VAT 32679 - VAT reactivation, liability dates and the interpretation of SARS correspondence The Tax Court judgment in Case No: VAT 32679, delivered on 18 December 2025, considers a dispute between a taxpayer and the Commissioner for the…

Legal Speak Made Easy “Dormant Trust” You will see and hear the phrase “dormant trust” bandied about a lot, normally in relation to what ongoing duties the trustees of non-active trusts do and don’t have. Be warned that SARS says that there is no such legal concept as a “dormant trust” and that even economi...

In Your Interest tax booklet 2026/2027.

This years tax booklet concentrates on the practical aspects of the 2026 Budget and also provides a summary of existing tax and related issues.

Click here to read https://www.crowe.com/za/-/media/crowe/firms/middle-east-and-africa/za/crowehorwathza/new-website-media-folder/2025-budget/crowe-in-your-interest-tax-booklet-20262027_secured-1.pdf?rev=d41e7ea18c004093819b9c97c84b52b2

Trusts in focus - Succession planning in South Africa Trusts remain a cornerstone of South African succession planning for high-net-worth individuals and families. Properly structured and administered…

NPO? NGO? NPC? PBO? What’s the Difference Anyway? Helping others should be the simplest thing in the world, but the truth is there’s a lot more red tape than you might expect. You’re just trying to run a community project, but then you’re told you need to register as an NPO, but everyone’s calling you an NGO, your accountant says it might h...