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        <title>Polity.org.za | Other Briefs</title>
        <description><![CDATA[Polity provides a platform for South African law firms to showcase their expertise through a ‘Legal Briefs’ section where top lawyers can publish their opinion and research. Find legal advice and alerts on the latest regulations or on the latest developments in legal firms.]]></description>
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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>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS finally publish a draft guide to taxation of crypto assets, for public comment</title>
            <link>https://www.polity.org.za/article/sars-finally-publish-a-draft-guide-to-taxation-of-crypto-assets-for-public-comment-2026-07-02</link>
            <description><![CDATA[On 1 July 2026, the South African Revenue Service (SARS) published its “Draft Guide to the Taxation of Crypto Assets”, providing important insight into how SARS views crypto assets with reference to particularly relevant sections of the Income Tax Act, No. 58 of 1962. The guide focuses on the position of South African tax resident taxpayers, and how the circa 5.8-million taxpayers involved in crypto activity, should be treating and disclosing the proceeds arising from said activity.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Thu, 02 Jul 2026 15:26:00 +0200</pubDate>
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        <editor>Creamer Media Reporter  </editor>
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            <title>High court upholds SARS' challenge to R10-million insurance deduction </title>
            <link>https://www.polity.org.za/article/high-court-upholds-sars-challenge-to-r10-million-insurance-deduction-2026-07-02</link>
            <description><![CDATA[On 26 June 2026, the Western Cape High Court, in Commissioner for the South African Revenue Service v Meiring Citrus (Pty) Ltd, upheld SARS's appeal and held that a R10-million self-insurance deduction was not allowable.  What began with a R10-million tax deduction claimed in Meiring Citrus' 2017 year of assessment ultimately resulted in years of verifications, a SARS audit, an objection, an appeal to the Tax Court and, finally, an appeal before the Western Cape High Court.]]></description>
            <author>Thabi  Shomolekae</author>
            <category>Other Briefs</category>
            <pubDate>Thu, 02 Jul 2026 12:00:00 +0200</pubDate>
        <a_id>724860</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>South Africa extends temporary visa relief for foreign nationals affected by Middle East conflict</title>
            <link>https://www.polity.org.za/article/south-africa-extends-temporary-visa-relief-for-foreign-nationals-affected-by-middle-east-conflict-2026-07-01</link>
            <description><![CDATA[On 30 June 2026 the Minister of Home Affairs extended the temporary immigration concession for foreign nationals in South Africa whose travel has been disrupted due to flight limitations to countries affected by the ongoing military conflict in the Middle East and Gulf region. Dr Leon Schreiber issued Ministerial Immigration Directive No. 11 of 2026, extending the temporary visa concession until 30 November 2026 or until a ceasefire is declared and normal travel to the affected region has fully resumed, whichever occurs first.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 01 Jul 2026 09:12:00 +0200</pubDate>
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            <title>Why expatriates’ first tax residence certificate may not protect their earliest period of ...</title>
            <link>https://www.polity.org.za/article/why-expatriates-first-tax-residence-certificate-may-not-protect-their-earliest-period-of-foreign-employment-2026-06-26</link>
            <description><![CDATA[Many South Africans working abroad who rely on a Tax Residence Certificate ("TRC") to support a Double Tax Agreement ("DTA") non-residency position are discovering that the certificate does not always cover the earliest period of foreign employment for which tax treaty relief was claimed. This issue arises because, in some jurisdictions, a taxpayer's first TRC does not necessarily correspond with the date on which they departed South Africa, commenced employment abroad or, indeed, the date from which they contend that exclusive treaty residence arose.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Fri, 26 Jun 2026 14:41:00 +0200</pubDate>
        <a_id>724466</a_id>
        <updated>1782477820</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>Constitutional Court confirms: Recycled gold that has undergone prior manufacturing is not ...</title>
            <link>https://www.polity.org.za/article/constitutional-court-confirms-recycled-gold-that-has-undergone-prior-manufacturing-is-not-zero-rated-for-vat-2026-06-24</link>
            <description><![CDATA[On 23 June 2026, the Constitutional Court delivered a unanimous judgment in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service (SARS), confirming that the zero-rating of gold under section 11(1)(f) of the Value Added Tax Act No. 89 of 1991 (the “VAT Act”) does not apply to second-hand or recycled gold that has already undergone prior manufacturing.  The Court was required to determine whether gold that had previously been manufactured into products such as jewellery could subsequently benefit from the zero-rating provisions contained in section 11(1)(f) after being refined and supplied to a prescribed purchaser, namely the South African Reserve Bank (SARB), the South African Mint Company, or a registered bank.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 15:50:00 +0200</pubDate>
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            <title>SARS extends auto-assessment correction deadline</title>
            <link>https://www.polity.org.za/article/sars-extends-auto-assessment-correction-deadline-2026-06-24</link>
            <description><![CDATA[The South African Revenue Service (“SARS”) has issued a further notice ahead of the 2026 filing season, extending the date by which taxpayers who are eligible for automatic assessment may request correction to SARS-issued auto-assessments. In terms of the notice, issued on 19 June 2026, under section 95(6) of the Tax Administration Act, 2011, taxpayers who are eligible for automatic assessment under the 2026 Notice to Submit Returns may now request a reduced or additional assessment from SARS by 23 October 2026.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 14:08:00 +0200</pubDate>
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            <title>Built a successful business overseas but now returning home? South African expatriates could ...</title>
            <link>https://www.polity.org.za/article/built-a-successful-business-overseas-but-now-returning-home-south-african-expatriates-could-trigger-significant-tax-consequences-2026-06-24</link>
            <description><![CDATA[Many South African expatriates who have spent years building successful businesses overseas through sacrifice, risk-taking and hard work are now returning home amid instability and security concerns in jurisdictions such as the Middle East, often unaware that doing so may trigger significant South African tax consequences for them and their offshore business interests. South Africa has a residency-based tax system, meaning tax residents and non-residents taxpayers are subject to different tax treatment. Consequently, foreign business ventures that previously fell outside the South African tax net may suddenly attract scrutiny from the South African Revenue Service (SARS) and give rise to a new set of tax obligations when an individual reverts to being a South African tax resident.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 24 Jun 2026 09:55:00 +0200</pubDate>
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        <updated>1782287799</updated>
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