Davey’s Locker

The Tax, Shock, Horror Newsletter by Tony Davey

SARS in Action

Common reporting standards (CRS) SARS is receiving information and now acting on the CRS automatic exchange of information with eighty-seven foreign jurisdictions concerning RSA taxpayers with offshore investments. Special voluntary disclosure program (SVDP) In...

read more

Prescription – Assessments v tax debt

Taxpayers raising the procedural defence of prescription to a notification from SARS demanding tax payment of an amount of some historic tax year must distinguish between a prescribed assessment and a historic tax debt, since different prescription periods apply. For...

read more

Non-meritorious additional assessments

Tax Ombud’s report 2020 Tucked away in point 38.2 of the sixty-one-page Report and occupying only a half-page is, in my experience of the tax dispute-resolution process, a valuable finding and recommendation by the Tax Ombud, on non-meritorious additional assessments:...

read more

Third party tax debt recovery by SARS

Recent case In circumstances in which a taxpayer fails to pay a ‘tax debt’ (defined in s 1 read with s 169(1) of the Tax Administration Act as being an amount due or payable to SARS), a senior SARS official may, under s 179, issue a notice to a third party holding a...

read more



Contact Us

Suite 10, Sandton Medpark Offices
cnr Nursery Lane and Peter Place, Sandton

+27 (0) 11 463 5566 / 4205

tonyd@harding.co.za | larad@harding.co.za