CentaTax

Meet Deon le Roux - Director, CentaTax.

29 years of experience. SARS and audit firm experience. Deep specialisation in VAT on Financial Services.

Deon has sat on both sides of the table - as a regulator and as an advisor. That perspective is rare, and it is exactly what you need when navigating complex VAT structures, cross-border transactions, or a formal SARS dispute.

Technical reviews. Formal opinions. Rulings. Training. If your VAT position needs someone who truly understands how SARS thinks, Deon is your person.

📞 Call us: +27 (011) 262 6626
📧 Email us: [email protected]
🌐 Book a consult: www.centatax.com/contact-us/

Meet Nadia van Aswegen - Corporate Tax Director, CentaTax.

CA(SA). Big 4 trained. Over a decade in corporate and international tax.

Nadia advises multinational groups at governance level - engaging directly with tax committees, navigating cross-border complexity, and turning technical tax positions into clear, actionable guidance. She is known for precision, responsiveness, and the ability to simplify what others overcomplicate.

If your business operates across borders, or your corporate tax position needs a trusted expert at the table, reach out today.

📞 Call us: +27 (011) 262 6626
📧 Email us: [email protected]
🌐 Book a consult: www.centatax.com/contact-us/

Meet Victor Terblanche - Managing Director, CentaTax.

27 years of tax expertise. A career that started inside SARS. A firm he built from the ground up.

Victor chairs the SAIT VAT Committee and works directly with SARS and National Treasury on VAT legislation. When you bring a complex tax matter to CentaTax, this is the level of insight behind every decision.

If your tax affairs need someone who has seen it from every angle: regulator, advisor, and firm founder - Victor and the CentaTax team are ready to help.

📞 Call us: +27 (011) 262 6626
📧 Email us: [email protected]
🌐 Book a consult: www.centatax.com/contact-us/

For many businesses, a VAT refund is not just a line item. It is working capital. It funds operations, growth plans, and day-to-day commitments.

When SARS delays a refund, triggers a verification, or requests extensive supporting documentation, the impact on your business is immediate and real. And navigating the SARS process without specialist support often makes it slower, not faster.

CentaTax's VAT team assists businesses with delayed refund resolution, SARS VAT verifications and audits, preparation and submission of objections, and direct liaison with SARS on your behalf. We know the process, we know the requirements, and we know how to move things forward.

We offer a 𝐜𝐨𝐦𝐩𝐥𝐢𝐦𝐞𝐧𝐭𝐚𝐫𝐲 𝟑𝟎-𝐦𝐢𝐧𝐮𝐭𝐞 𝐕𝐀𝐓 𝐜𝐨𝐧𝐬𝐮𝐥𝐭𝐚𝐭𝐢𝐨𝐧 for businesses currently dealing with a delayed refund, verification, or dispute. No obligation. Just clarity on where you stand and what your options are.

👉 Your VAT refund should not be sitting in a SARS queue. Contact us today to get it moving: www.centatax.com/request-a-online-meeting/

📞 +27 (011) 262 6626
📧 [email protected]
🌐 https://centatax.com/

Your provisional tax estimate is a legal declaration. SARS is treating it like one.

The days of submitting a rough figure and adjusting on assessment are over. SARS is actively issuing paragraph 19(3) letters, requesting substantiation for estimates it considers unreasonable. Where the estimate is found to be negligent or intentionally understated, the resulting penalty cannot be remitted.

Your estimate must reflect your actual performance. It must be documented. And if SARS comes back with questions, your response must be comprehensive from day one.

CentaTax prepares provisional tax calculations that are accurate, defensible, and aligned with your current financial position. We also draft the responses that protect you when SARS asks the hard questions.

👉 Do not estimate your way into a penalty. Call us.

📞 +27 (011) 262 6626
📧 [email protected]
🌐 www.centatax.com/contact-us/

Received a paragraph 19(3) letter from SARS?

This is not a routine query. It requires a thorough, well-supported response - from the outset.

Under paragraph 19(3) of the Fourth Schedule to the Income Tax Act, 1962, SARS is entitled to call for supporting information where it believes a provisional tax estimate is unreasonable. If not satisfied, SARS can determine a revised taxable income, and that determination sits outside the standard objection and appeal process.

There is also a common misconception worth addressing: using the basic amount (prior year assessed taxable income) does not shield you from scrutiny. SARS can still challenge estimates that do not appropriately reflect current circumstances.

And under paragraph 20(2), where an underestimate is attributed to negligence or intent, any resulting penalty will not be remitted.

The risk is real. The exposure is significant. The window to respond correctly is narrow.

CentaTax assists with the preparation of defensible provisional tax calculations and the drafting of comprehensive, well-supported responses to paragraph 19(3) letters.

👉 If you have received a 19(3) letter, or want to ensure your next submission is bulletproof, contact us today.

📞 +27 (011) 262 6626
📧 [email protected]
🌐 www.centatax.com/contact-us/

SARS is no longer just accepting your provisional tax estimate. They are interrogating it.

We are seeing a growing number of paragraph 19(3) letters being issued to taxpayers following provisional tax submissions. These letters require you to justify your estimate - and if SARS does not consider it reasonable, they can revise your taxable income upward themselves.

Here is the part that catches most people off guard: that revision cannot be disputed through the normal objection and appeal process.

Provisional tax is not a formality. It is a calculation that must reflect your actual financial performance, known changes, and realistic projections for the year. Using the prior year's basic amount as a default, without considering your current circumstances is no longer a safe approach.

If your estimate is found to be understated due to negligence, the underestimation penalty will not be remitted.

👉 Do not wait for the letter. Get your provisional tax estimate right the first time.

📞 +27 (011) 262 6626
📧 [email protected]
🌐 www.centatax.com/contact-us/

The 2026 tax filing season deadlines are officially confirmed. Are you prepared?

Non-provisional individual taxpayers must submit their returns by 23 October 2026, while provisional taxpayers and trusts have until 22 January 2027.

While SARS will once again issue bulk auto-assessments in July, simply accepting the automated calculation without review can be a costly mistake.
Auto-assessments rely purely on third-party data and often miss legitimate deductions, such as the newly increased retirement fund contribution cap of R430,000 or qualifying medical expenses. If you do not actively review and amend an incorrect auto-assessment before the deadline, it becomes final.

Do not leave your tax position to chance or automation. Ensure you claim every deduction you are legally entitled to.

Need assistance navigating the 2026 filing season? Let our compliance experts handle your personal and provisional tax returns with precision.

🌐 www.centatax.com | 📞 +27 (011) 262 6626

SARS can instruct your employer to deduct money from your salary. But there are rules - and they matter.

An AA88 third-party appointment allows SARS to recover outstanding tax debt by going directly to your employer. Before they can do this, SARS is legally required to issue you a final demand at least ten business days in advance. That window exists for a reason: to give you the opportunity to verify the debt, settle it, or challenge it.

In practice, many employees only discover the deduction when it appears on their payslip. By then, the process is already in motion.

If you have received a SARS final demand, or if deductions have started appearing on your payslip that you do not recognise or believe are incorrect, you have options. The debt may be disputed, misallocated, or based on an outdated assessment.

CentaTax can help you understand exactly where you stand and engage with SARS on your behalf before the situation escalates further.

Do not assume the deduction is correct. Get clarity first.

📧 [email protected] | 🌐 www.centatax.com

If your employee owes SARS, your payroll could be next.

Under section 179 of the Tax Administration Act, SARS has the power to issue an AA88 third-party appointment - effectively instructing you, as the employer, to deduct outstanding tax debt directly from an employee's salary and pay it over to SARS.

Here is what most employers do not realise: if you fail to implement the instruction correctly, you can be held personally liable for the amount not deducted. And yet, SARS does not give you access to the underlying assessments or confirmation that the required final demand was even issued to the employee.

On 30 April 2026, SARS issued an updated AA88 Employer Guide to address system and processing issues within e@syFile. The legal framework has not changed - but the administrative complexity has not gone away either.

CentaTax has successfully assisted employers in building a structured, compliant approach to managing AA88 appointments, from employee communication and training to direct engagement with SARS officials.

Received an AA88 instruction? Do not navigate it alone.

📞 +27 (011) 262 6626 | 🌐 www.centatax.com