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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>SARS wins 150% penalty case against taxpayer who incorrectly claimed farming expenses</title>
            <link>https://www.polity.org.za/article/sars-wins-150-penalty-case-against-taxpayer-who-incorrectly-claimed-farming-expenses-2026-09-02</link>
            <description><![CDATA[The South African Revenue Service’s (“SARS”) strategy is well established: make it easy and cost-effective for taxpayers to comply with their obligations, and difficult and costly for those who do not. On 11 August 2026, another taxpayer faced this costly reality and felt the pain of claiming a farming expense deduction that should never have been attempted. SARS initially refunded the taxpayer to the tune of approximately R1.38-million, based on an incorrectly submitted tax return. The taxpayer thought she was in the clear. But then SARS, through its enhanced AI capabilities, picked up the risk assessment and investigated. SARS asked for proof of the farming assets, only to be told that no farming operation existed and no equipment had been purchased. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 02 Sep 2026 09:36:00 +0200</pubDate>
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            <title>Winning the battle, but fighting the war against SARS is far from over</title>
            <link>https://www.polity.org.za/article/winning-the-battle-but-fighting-the-war-against-sars-is-far-from-over-2026-09-02</link>
            <description><![CDATA[The recent Tax Court judgment in Taxpayer KG (Pty) Ltd v Commissioner for the South African Revenue Service (IT 46515 and VAT 22578) [2026] ZATC JHB is another stark example of how tax litigation becomes a battle of procedure before the underlying tax dispute is ever resolved. And all the while, legal costs continue to mount. Tax litigation is often viewed as the ultimate mechanism for resolving a dispute with the South African Revenue Service (“SARS”). Where the parties cannot agree, the assumption is that the Tax Court will provide the answer.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Wed, 02 Sep 2026 09:31:00 +0200</pubDate>
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            <title>SARS collections focus on R532-billion undisputed debt!</title>
            <link>https://www.polity.org.za/article/sars-collections-focus-on-r532-billion-undisputed-debt-2026-09-01</link>
            <description><![CDATA[The July 2026 SARS Debt Collection Data is out, and reveals an increased collection pool of R532-billion, just on “undisputed debt”. This pool is comprised of both the multi-million-rand debts, as well as the negligent taxpayer simply owing Administrative Penalties, well R27-billion of Administrative Penalties to be precise, to SARS for late return submissions. More significantly, the undisputed debt book has increased by approximately R124-billion, or 30.4%, since March 2025, when it stood at R407.9-billion.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Tue, 01 Sep 2026 08:44:00 +0200</pubDate>
        <a_id>729110</a_id>
        <updated>1788245213</updated>
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        <editor>Creamer Media Reporter  </editor>
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            <title>SARS must show its hand: SARS cannot hide the record behind its own decision</title>
            <link>https://www.polity.org.za/article/sars-must-show-its-hand-sars-cannot-hide-the-record-behind-its-own-decision-2026-08-31</link>
            <description><![CDATA[A recent High Court judgment in Devland Cash and Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (5837/2020) [2026] ZAGPJHC 967 reinforces the principle that if SARS makes a decision affecting a taxpayer, the taxpayer must be able to understand and test the basis on which that decision was made. The taxpayer sought to review the decision to reject suspension of payment of a disputed tax debt of R1.9 billion and, in doing so, required SARS to produce the complete record underlying its decision in terms of Rule 53 of the Uniform Rules of Court, which governs High Court proceedings and regulates the procedure in cases of review applications. ]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 31 Aug 2026 15:11:00 +0200</pubDate>
        <a_id>729093</a_id>
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            <title>This Wills Month, leave your family answers, not arguments</title>
            <link>https://www.polity.org.za/article/this-wills-month-leave-your-family-answers-not-arguments-2026-08-31</link>
            <description><![CDATA[Every time an estate lands on my desk, it represents a life that’s ended. While we never lose sight of that fact, our focus is on the people left behind. It may sound morbid. But it’s quite the opposite. Working with bereaved families every day has taught me how much easier we can make life for our loved ones by putting the right things in place while we’re still alive.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Mon, 31 Aug 2026 10:43:00 +0200</pubDate>
        <a_id>729040</a_id>
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        <editor>Creamer Media Reporter  </editor>
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            <title>The Disability Employers Often Overlook</title>
            <link>https://www.polity.org.za/article/the-disability-employers-often-overlook-2026-08-27</link>
            <description><![CDATA[Mental impairment may already exist within your workforce, but if it goes unrecognised, both employment equity and accommodation obligations may be falling short. What if your employment equity reports are incomplete? What if your organisation already employs persons with disabilities, yet your workforce analysis suggests otherwise? For many employers, disability remains associated with visible and physical impairments. However, South African labour law recognises that disability extends beyond what can be seen. Mental health conditions such as depression, anxiety disorders and bipolar disorder may, under certain circumstances, qualify as disabilities.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 27 Aug 2026 14:50:00 +0200</pubDate>
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        <updated>1787835156</updated>
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            <title>Time is money: Participating Companies agree the Trusted Employer Scheme delivers real business ...</title>
            <link>https://www.polity.org.za/article/time-is-money-participating-companies-agree-the-trusted-employer-scheme-delivers-real-business-benefits-2026-08-27</link>
            <description><![CDATA[Who better to ask whether the Trusted Employer Scheme (TES) is achieving its aim of providing pre-vetted employers with a more streamlined immigration process than the companies that have experienced it first-hand? Positive feedback from recognised Trusted Employers in the first phase speaks for itself: participating companies reported that 80% of visa applications for international talent submitted were processed within the reduced turnaround times committed to by the Department of Home Affairs (DHA). The scheme has significantly reduced visa processing times from a historical average of around 22 weeks to approximately 20 business days.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 27 Aug 2026 14:09:00 +0200</pubDate>
        <a_id>728904</a_id>
        <updated>1787832721</updated>
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            <title>Beyond the termination clause: The survival of the common law right to terminate</title>
            <link>https://www.polity.org.za/article/beyond-the-termination-clause-the-survival-of-the-common-law-right-to-terminate-2026-08-27</link>
            <description><![CDATA[Most standard form construction contracts contain comprehensive default and termination clauses. However, not all default and termination clauses allow a party to terminate the contract due to the other party’s repudiation thereof. A question which often arises is: where parties have the right to terminate for very specific reasons under a contract, does the common law right to terminate due to a party’s repudiation of the contract still survive? Repudiation frequently arises where a party demonstrates, through words or conduct, an unequivocal intention to no longer be bound by the contract.]]></description>
            <author>Creamer Media Reporter  </author>
            <category>Other Briefs</category>
            <pubDate>Thu, 27 Aug 2026 14:07:00 +0200</pubDate>
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        <updated>1787832567</updated>
        <published>1787832420</published>
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