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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>Foreign property buyers must pay close attention to Reserve Bank’s updated Balance of ...</title>
            <link>https://www.polity.org.za/article/foreign-property-buyers-must-pay-close-attention-to-reserve-banks-updated-balance-of-payments-codes-2026-07-15</link>
            <description><![CDATA[The South African Reserve Bank’s (SARB) updated harmonised Balance of Payments (BoP) codes are an important development that foreign buyers of South African property should take note of. Using the correct coding when introducing funds into South is crucial to ensure the seamless repatriation of those funds when the property is eventually sold. The new codes which will come into effect from 11 August 2026.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Wed, 15 Jul 2026 09:05:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS welcomes major sentence in R62-million Value Added Tax fraud case</title>
            <link>https://www.polity.org.za/article/sars-welcomes-major-sentence-in-r62-million-value-added-tax-fraud-case-2026-07-14</link>
            <description><![CDATA[The South African Revenue Service (“SARS”) has welcomed the sentencing of the sole member of a close corporation involved in a R62-million Value Added Tax (“VAT”) fraud scheme, following a guilty plea. The taxpayer was sentenced to an aggregate of 25 years imprisonment, comprising 15 years for fraud, of which five years were suspended, and a further 10 years for money laundering. According to SARS, the matter involved 127 counts of fraud and 66 counts of money laundering arising from fraudulent VAT refund claims submitted over approximately 12 years. ]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Tue, 14 Jul 2026 12:28:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Major relief for certain visa applicants as Home Affairs drops medical report requirement</title>
            <link>https://www.polity.org.za/article/major-relief-for-certain-visa-applicants-as-home-affairs-drops-medical-report-requirement-2026-07-09</link>
            <description><![CDATA[On 8 July 2026, the Minister of Home Affairs moved to provide welcome relief for temporary residence visa and permanent residence permit applicants by waiving the requirement to submit a medical report with their applications. The waiver applies to:]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Thu, 09 Jul 2026 10:46:00 +0200</pubDate>
        <a_id>725298</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Tax court sends anti-avoidance warning to taxpayers with complex artificial tax structures</title>
            <link>https://www.polity.org.za/article/tax-court-sends-anti-avoidance-warning-to-taxpayers-with-complex-artificial-tax-structures-2026-07-08</link>
            <description><![CDATA[In a recent Tax Court judgment involving seven interconnected corporate taxpayers, the Court upheld the South African Revenue Service’s (SARS) position that a carefully structured corporate acquisition amounted to a so-called “impermissible avoidance arrangement” under the General Anti-Avoidance Rules (“GAAR”) contained in sections 80A to 80L of the Income Tax Act, No. 58 of 1962.  The result was that SARS successfully re-characterised what had been presented as tax-exempt dividends, into proceeds from the disposal of shares. This effectively triggered substantial capital gains tax (“CGT”) liabilities for the taxpayers. ]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Wed, 08 Jul 2026 11:00:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>South Africa: Labour Court warns against rigid application of employment equity targets in ...</title>
            <link>https://www.polity.org.za/article/south-africa-labour-court-warns-against-rigid-application-of-employment-equity-targets-in-promotion-decisions-2026-07-07</link>
            <description><![CDATA[In Solidarity obo Benjamin v Department of Correctional Services and Others, the Labour Court reviewed and set aside an arbitration award dismissing an employee’s unfair labour practice claim. The dispute concerned circumstances where the Department’s selection panel had strongly recommended Ms Benjamin, a person classified as a ‘coloured female’, for promotion, but the Department declined to appoint her on the basis that the appointment would not align with its employment equity (EE) targets. The arbitrator accepted the Department’s explanation that its employment equity plan (EEP) focused on national targets (where coloured females were over-represented at the relevant occupational level). On that basis, the arbitrator concluded that the decision not to appoint Ms Benjamin complied with the Department’s EEP and as such, the failure to appoint Ms Benjamin did not constitute an unfair labour practice.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Bowmans</category>
            <pubDate>Tue, 07 Jul 2026 12:45:00 +0200</pubDate>
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            <title>(A)I rest my case: AI and the future of online dispute resolution</title>
            <link>https://www.polity.org.za/article/ai-rest-my-case-ai-and-the-future-of-online-dispute-resolution-2026-07-07</link>
            <description><![CDATA[If there is one thing organisations know well, it is that disputes are expensive. The expense extends beyond legal fees, to management time, damaged relationships, and strategic distraction. A supplier dispute that should take weeks can consume months of senior attention, and for multinationals juggling cross-jurisdictional matters, the logistical burden alone can dwarf the value of the underlying claim.     This is the problem Online Dispute Resolution (ODR), powered by artificial intelligence, is increasingly being asked to solve. The promise is compelling: faster resolution, lower cost, greater consistency, and a process that scales. But before any corporate legal team rests its case in favour of AI-enabled ODR, it is worth understanding exactly what it is, where it works, and where it can go wrong.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Webber Wentzel</category>
            <pubDate>Tue, 07 Jul 2026 09:49:00 +0200</pubDate>
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            <title>SARS cancels trust penalties – but only for now </title>
            <link>https://www.polity.org.za/article/sars-cancels-trust-penalties-but-only-for-now-2026-07-06</link>
            <description><![CDATA[The South African Revenue Service (SARS) has provided welcome temporary relief to thousands of trustees across the country by withdrawing certain administrative penalties and final demand notices that were recently issued in respect of outstanding Trust Income Tax Returns (ITR12T). While many trustees may view this as a reprieve, it should not be mistaken for an exemption from their compliance obligations.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Mon, 06 Jul 2026 15:24:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Overseas but not off the hook: SARS filing rules explained</title>
            <link>https://www.polity.org.za/article/overseas-but-not-off-the-hook-sars-filing-rules-explained-2026-07-06</link>
            <description><![CDATA[With the 2026 tax filing season underway, South African expatriates should take note that they may still be required to submit annual tax returns to the South African Revenue Service (SARS), even after years of living and working abroad. Many expatriates assume that relocating overseas automatically removes them from the South African tax system, but this is often not the case.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Mon, 06 Jul 2026 11:04:00 +0200</pubDate>
        <a_id>725040</a_id>
        <updated>1783328883</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Bound by its own process: Contractual enforcement of disciplinary outcomes in Nkuna v Eskom ...</title>
            <link>https://www.polity.org.za/article/bound-by-its-own-process-contractual-enforcement-of-disciplinary-outcomes-in-nkuna-v-eskom-rotek-industries-soc-ltd-2026-07-03</link>
            <description><![CDATA[Introduction The relationship between contractual employment rights and statutory labour protections continues to present complex legal challenges within South African law. Although the Labour Relations Act 66 of 1995 (“the LRA”) establishes a comprehensive framework regulating dismissals and unfair labour practices, it does not displace the contractual foundation upon which employment relationships are built.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>SchoemanLaw Inc</category>
            <pubDate>Fri, 03 Jul 2026 14:15:00 +0200</pubDate>
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        <updated>1783081409</updated>
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            <title>The calm after Tuesday: South Africa’s window to rebuild confidence in its immigration system</title>
            <link>https://www.polity.org.za/article/the-calm-after-tuesday-south-africas-window-to-rebuild-confidence-in-its-immigration-system-2026-07-03</link>
            <description><![CDATA[Tuesday, 30 June 2026, was a day that the country approached with apprehension. Understandably so. With memories of the July 2021 unrest still fresh, planned marches against undocumented foreign nationals carried the real risk of triggering widespread violence and chaos.  Thankfully, that did not happen.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Fri, 03 Jul 2026 14:06:00 +0200</pubDate>
        <a_id>724985</a_id>
        <updated>1783080927</updated>
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        <editor>Creamer Media Reporter  </editor>
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