Thinking about moving overseas or helping a client who is? In this article, we look at how tax residency works, what it really takes to stop being taxed in SA, and how to avoid getting caught out with surprise costs. Whether it’s for remote work, retirement, or a fresh start abroad, this practical guide will help you support your clients with confidence.

Ever wondered why SARS doesn’t let you deduct all the interest you’ve paid on a loan in one go? You’re not alone — it’s a common frustration for many taxpayers. This article breaks it all down in a simple, easy-to-understand way. We explain why SARS spreads your interest deduction over the life of the loan (thanks to something called Section 24J), what “deemed interest” really means, and how it’s all tied to the effective interest rate. With practical examples and a fun, relatable tone, you'll finally make sense of why your tax deduction isn’t as big as you expected — and why it’s not all bad news in the long run.

Public Benefit Organisations (PBOs) do incredible work in communities—but they rely on accountants to help them stay tax compliant and maintain their SARS-approved status. This article breaks down the key tax rules, VAT benefits, donation requirements, and reporting duties every accountant should know when working with PBOs and welfare organisations. Read below and use CIBA’s handy checklist to ensure compliance!

The 2025 Budget has been met with uncertainty, frustration, and debate. With a looming VAT increase, growing debt, and bold promises of economic recovery, South Africans are left wondering: Will this budget bring relief or more strain? CIBA dives deep into the key proposals, the potential impact on businesses and taxpayers, and what needs to change for a sustainable economic future. Read on to discover where we stand and what we recommend.

Are your financial records ready for SARS scruitiny? A recent Tax Court case highlighted the consequences of poor record-keeping, invalid tax objections, and non-compliance. SARS’s ability to gain direct access to financial records led to an R87.4 million tax liability and a 200% penalty. This case is a wake-up call for businesses and tax practitioners—understand your obligations before it’s too late!

Paying professional membership fees is never easy, especially as the year ends and expenses pile up. However, did you know that with proper structuring, there are tax benefits you can claim on your CIBA membership fees? Whether you’re an employer covering fees for your team or an individual member paying out of pocket, understanding the VAT and income tax implications can help ease the financial burden. Don’t miss out on these valuable insights to make the most of your membership in 2025!

As a tax practitioner you may come across clients who earn income abroad, making it imperative to understand how foreign income is taxed. In this article we look into the responsibilities of South African tax residents, and provide practical illustration on how Section 10(1)(o)(ii) of the Income Tax Act is applied to determine the portion of the withholding tax.

Delve into the essentials of tax implications for both secured and unsecured term loans in South Africa. Understand the pivotal role of Section 8F in recharacterizing interest as dividends and how recent amendments affect your tax planning. Ideal for businesses and accountants seeking clarity on hybrid debt instruments and dividend tax exemptions