Thought Leadership
The only certain thing about South Africa’s taxes is constant change, and that is by way the Minister of Finance’s annual Budget Speech, legislative amendments, regulations, tax cases, interpretation notes and rulings. It is important for taxpayers to appraise the latest developments and to consider areas that may be applicable to their circumstances, but it is not easy for normal taxpayers to keep up to date with this bombardment of constant changes. For this reason Johan keeps himself up to date with the latest development by preparing a comprehensive tax update every quarter which takes these developments into account.
From time to time Johan also writes articles, contributes to other publications on an ad hoc basis and also presents on topics dealing with tax issues from time to time.
Therefore Johan’s understanding of South Africa’s ever-changing and complex tax environment, makes him essential in your business, to help you through tax problems, reduce taxation and minimise tax risks.
To view these tax updates please click on the period you are interested in:
Quarterly Tax Update for 1 January 2026 – 31 March 2026
Staying on top of tax developments is not always easy, especially when updates span legislation, budget proposals, case law, and evolving SARS guidance. That is why Johan Kotze, Tax Executive at Shepstone & Wylie Attorneys, compiles this quarterly update. The first quarter of 2026 is heavily shaped by the national Budget, with a strong focus on inflation relief, structural adjustments,…
Quarterly Tax Update for 1 October 2025 – 31 December 2025
Staying on top of tax developments is not always easy, especially when updates span interest rates, compliance requirements, case law, and SARS guidance. That is why Johan Kotze, Tax Executive at Shepstone & Wylie Attorneys, compiles this quarterly update. The fourth quarter of 2025 focused strongly on enforcement, administrative clarity, and significant court decisions shaping how tax law is applied…
Quarterly Tax Update for 1 July 2025 – 30 September 2025
Staying on top of tax developments is not always easy, especially when changes span draft legislation, VAT rules, and evolving SARS guidance. That is why Johan Kotze, Tax Executive at Shepstone & Wylie Attorneys, compiles this quarterly update. The third quarter of 2025 was heavily focused on proposed legislative changes, with draft tax bills and regulations setting the direction for…
Quarterly Tax Update for 1 April 2025 – 30 June 2025
The second quarter of 2025 brought a notable mix of regulatory changes, significant court decisions, and new guidance from SARS. Johan Kotze, Tax Executive at Shepstone & Wylie Attorneys, has compiled this update covering key developments in Income Tax and VAT from April to June 2025. Whether you are an individual taxpayer, a business owner, a trust, or a financial…
Quarterly tax update for 1 January 2025 – 31 March 2025
Staying on top of tax developments is not always easy, especially when changes span personal income tax, VAT, corporate rules, and case law all at once. That is why Johan Kotze, Tax Executive at Shepstone & Wylie Attorneys, compiles this quarterly update. The first quarter of 2025 was a busy one, covering the national Budget, important regulatory notices, five significant…