PAIA Compliance: What Every Business Owner Needs to Know

Access to information is a cornerstone of transparency and accountability in South Africa. The Promotion of Access to Information Act 2 of 2000 (“PAIA”) gives effect to section 32 of the Constitution, which guarantees everyone the right of access to information held by the State and by private bodie…

https://www.polity.org.za/article/paia-compliance-what-every-business-owner-needs-to-know-2025-10-31

Sars gets aggressive on tax avoidance – R46-million judgment sends a warning

South African taxpayers are learning the hard way that SARS’ patience with aggressive tax planning has run out. In a recent Tax Court decision, SARS successfully included R46 million in a taxpayer’s taxable income after invoking the General Anti-Avoidance Rules (GAAR). The decision signals that even…

https://www.polity.org.za/article/sars-gets-aggressive-on-tax-avoidance-r46-million-judgment-sends-a-warning-2025-10-24