When your tax return is filed behind your back
A recent High Court judgment highlights the risks of leaving tax compliance entirely in someone else's hands — and the limits of SARS' power to refuse relief when things go wrong.
We offer a wide range of legal services, ensuring that our team-based approach delivers innovative, practical and cost-effective solutions to our clients. With offices in Durban, Johannesburg, Cape Town, Pietermaritzburg and Richards Bay, we offer accessible and complete legal services to a diverse client base. Local and international affiliations further extend our representation throughout Southern Africa, Europe and North America.
Our leadership team comprised of Sifiso Msomi, Chairperson of the Board, and Joint Managing Partners, Samantha Davidson and Anton Lockem, underscores the firm’s depth of expertise and clear vision for the future while reinforcing a continued commitment to excellence, transformation and diversity within the legal profession.

A recent High Court judgment highlights the risks of leaving tax compliance entirely in someone else's hands — and the limits of SARS' power to refuse relief when things go wrong.
SARS has published draft rules for comment relating to advance rulings. Importers often face uncertainty when determining how SARS will classify goods, determine their customs value, or assess their country of origin. To provide greater certainty, Chapter IXA of the Customs and Excise Act 91 of 1964 allows businesses to apply for an advance ruling before goods are imported.
The interest rate is only part of the cost of borrowing. A lender may also charge a fee before releasing the money. For investors financing property or a business, whether that fee is tax deductible can make a difference to the deal.
The 2025 budget proposals announced that the fuel industry in the Republic of South Africa (“RSA”) has increasingly shifted from local manufacturing to importing refined petroleum products such as petrol, diesel, illuminating kerosene and aviation kerosene (“fuel levy goods”).
Notice 4216 of 2026
OFF THE RECORD: Episode 16 - Emojis in the Workplace Part 1
OFF THE RECORD: Episode 16 - Emojis in the Workplace Part 1
A Career at Shepstone & Wylie
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