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        <title>Polity.org.za | All Legal Briefs</title>
        <description><![CDATA[Polity.org.za offers a unique take on news, with a focus on political, legal, economic and social issues in South Africa and Africa, as well as international affairs. Polity strives to provide our readers reliable and objective reporting on important issues that drive our society.]]></description>
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            <title>South Africa’s sought-after retired person visa: A narrow window for prospective applicants ...</title>
            <link>https://www.polity.org.za/article/south-africas-sought-after-retired-person-visa-a-narrow-window-for-prospective-applicants-before-new-rules-take-hold-2026-05-14</link>
            <description><![CDATA[For now, South Africa’s Retired Person Visa remains one of the most accessible routes for foreign nationals wanting to relocate here, but that window is beginning to close with stricter requirements for this visa category expected soon. Currently, there is no set age limit to qualify for the Retired Person Visa. It is issued on condition that the applicant is financially independent and have a prescribed minimum monthly income. But all of this is about to change following Cabinet’s approval of the Revised White Paper on Citizenship, Immigration and Refugee Protection.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 14 May 2026 11:52:00 +0200</pubDate>
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            <title>Ceasing South African tax residency during Middle East uncertainty: Why expats must carefully ...</title>
            <link>https://www.polity.org.za/article/ceasing-south-african-tax-residency-during-middle-east-uncertainty-why-expats-must-carefully-consider-the-basis-relied-upon-with-sars-2026-05-14</link>
            <description><![CDATA[For many South African expatriates living and working in the Middle East, ongoing geopolitical instability has created understandable uncertainty regarding long-term plans, family arrangements, and future residency intentions. While many expatriates remain committed to continuing their international careers abroad, the evolving regional environment is increasingly influencing how South Africans approach one of the most important aspects of expatriate tax planning: formally ceasing South African tax residency with the South African Revenue Service (SARS).]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 14 May 2026 09:50:00 +0200</pubDate>
        <a_id>721239</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Major blow to SARS in Supreme Court of Appeal: Taxpayers may be represented by non-legal ...</title>
            <link>https://www.polity.org.za/article/major-blow-to-sars-in-supreme-court-of-appeal-taxpayers-may-be-represented-by-non-legal-practitioners-in-the-tax-court-2026-05-13</link>
            <description><![CDATA[In a significant judgment handed down on 12 May 2026, the Supreme Court of Appeal (“SCA”) delivered what may become one of the most important procedural tax judgments in recent years. In Commissioner for the South African Revenue Service v Poulter [2026] ZASCA 68, the SCA dismissed SARS’ appeal and confirmed that taxpayers may be represented in the Tax Court by duly authorised non-legal practitioners.  The judgment strikes directly at SARS’ increasingly technical and procedural approach to tax litigation, and has potentially far-reaching implications for taxpayers, accountants, tax practitioners, and dispute resolution processes before the Tax Court.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 13 May 2026 09:36:00 +0200</pubDate>
        <a_id>721133</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Annual leave under the BCEA: What employers must grant and what they must pay</title>
            <link>https://www.polity.org.za/article/annual-leave-under-the-bcea-what-employers-must-grant-and-what-they-must-pay-2026-05-12</link>
            <description><![CDATA[Understanding statutory leave entitlements, accrual, shutdowns, and when leave pay is (and isn’t) owed on termination. The Basic Conditions of Employment Act (BCEA) sets clear rules on how annual leave accrues, when it must be taken, and how it must be paid. While many employers understand the basic entitlement to 21 consecutive days of annual leave per leave cycle, fewer appreciate the nuances around accrual methods, shutdown periods, public holidays during leave, and the often-overlooked distinction between Section 20 (leave entitlement) and Section 40 (payment on termination). A proper grasp of these provisions is essential to ensure compliance, avoid disputes, and correctly calculate leave pay when employment ends.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 12 May 2026 14:33:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>South Africa: Merger notification thresholds and filing fees increase from 1 May 2026</title>
            <link>https://www.polity.org.za/article/south-africa-merger-notification-thresholds-and-filing-fees-increase-from-1-may-2026-2026-05-12</link>
            <description><![CDATA[South Africa’s Minister of Trade, Industry and Competition has, in a notice, published revised merger notification thresholds and filing fees under the Competition Act 89 of 1998 (“Competition Act“), effective 1 May 2026. The updated thresholds raise the turnover and asset values that determine whether a transaction is classified as a small, intermediate, or large merger, meaning that some deals which previously required mandatory notification may now fall below the filing threshold. At the same time, the filing fees payable on intermediate and large merger notifications have been increased. These changes will be relevant to any business contemplating M&#38;A activity with a South African dimension from 1 May 2026 onwards. What has changed?]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Tue, 12 May 2026 09:25:00 +0200</pubDate>
        <a_id>721035</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>When tax litigation becomes part of the problem, not the solution</title>
            <link>https://www.polity.org.za/article/when-tax-litigation-becomes-part-of-the-problem-not-the-solution-2026-05-12</link>
            <description><![CDATA[Tax litigation has long played an important role in South Africa’s dispute resolution framework. For many years, this was both necessary and effective, particularly at a time when administrative processes lacked consistency and litigation introduced discipline into a system that required it. However, the landscape has changed. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 12 May 2026 09:23:00 +0200</pubDate>
        <a_id>721034</a_id>
        <updated>1778570709</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Foreign nationals under increased SARS scrutiny: When offshore funds become a South African tax ...</title>
            <link>https://www.polity.org.za/article/foreign-nationals-under-increased-sars-scrutiny-when-offshore-funds-become-a-south-african-tax-problem-2026-05-11</link>
            <description><![CDATA[South Africa’s evolving tax enforcement environment is increasingly drawing foreign nationals into complex disputes with the South African Revenue Service (SARS) — particularly where individuals hold South African permanent residence, maintain local bank accounts, own property, or support family members living in the Republic. While many foreign nationals lawfully earn their income abroad and remain tax resident elsewhere, SARS appears to be intensifying scrutiny over unexplained deposits into South African bank accounts, often presuming such amounts to constitute taxable income unless proven otherwise.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 11 May 2026 15:30:00 +0200</pubDate>
        <a_id>721002</a_id>
        <updated>1778506388</updated>
        <published>1778506200</published>
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        <editor>Creamer Media Reporter  </editor>
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            <title>“Corporate Death by Winding-Up”: Pretoria High Court Reaffirms the Badenhorst Principle</title>
            <link>https://www.polity.org.za/article/corporate-death-by-winding-up-pretoria-high-court-reaffirms-the-badenhorst-principle-2026-05-11</link>
            <description><![CDATA[A recent judgment handed down by Nyathi J in Maralco Business Advisors CC t/a Maralco Plant Services v GMK Civils Proprietary Limited, serves as an important reminder that liquidation proceedings are not a debt-collection mechanism where the underlying indebtedness is genuinely disputed. The matter concerned an application for the final winding-up of GMK Civils Proprietary Limited on the basis that the company was allegedly unable to pay its debts as contemplated in section 344(f), read with section 345(1)(c), of the Companies Act 61 of 1973. The applicant alleged that the respondent was indebted to it in the amount of R817 994.50 arising from a plant rental facility allegedly concluded on a thirty-day basis and supported by a certificate of balance.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Werksmans</category>
            <pubDate>Mon, 11 May 2026 14:58:00 +0200</pubDate>
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            <title>South African expats’ early policy withdrawal: What you need to know</title>
            <link>https://www.polity.org.za/article/south-african-expats-early-policy-withdrawal-what-you-need-to-know-2026-05-08</link>
            <description><![CDATA[For many South African expatriates, accessing retirement annuities, preservation funds, or similar long-term policies before retirement age is a key financial objective often driven by emigration, global mobility, or the need to consolidate wealth offshore. However, early withdrawal is governed by a tightly regulated framework administered by the South African Revenue Service (Sars). Strict requirements must be met before any funds can be accessed or transferred abroad.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 08 May 2026 09:34:00 +0200</pubDate>
        <a_id>720827</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Estate Planning – 3 Lessons We Learn from Moms</title>
            <link>https://www.polity.org.za/article/estate-planning-3-lessons-we-learn-from-moms-2026-05-07</link>
            <description><![CDATA[Mothers are amazing. They have endless capacity for love and support – not to mention forgiveness! – for their children. They seem to have magic powers when it comes to stretching money. They show us how to be resilient. They provide stability. They weave wisdom into everyday life. Capital Legacy specialise in wills and estates, so often see how the selfless provision that mothers make, can ensure that a child is not only looked after if something happens to a parent, but that they are able to thrive.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 07 May 2026 09:43:00 +0200</pubDate>
        <a_id>720724</a_id>
        <updated>1778139866</updated>
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