On 21 April 2023, the National Treasury and SARS published the initial batch of draft legislation (Taxation Laws Amendment Bill) to give effect to the two renewable energy tax incentives, which were announced in the 2023 Budget.

Since the introduction of the Tax Administration Act (hereafter “TAA”) in 2011, the Dispute Resolution Rules have been very strictly applied by the South African Revenue Service (hereafter “SARS”).

On 18 June 2017, Medtronic International Trading (“the Taxpayer”) concluded a Voluntary Disclosure Programme (“VDP”) with the South African Revenue Services (“SARS”) as the result of fraudulent transactions of a former employee.