On 1 January 2019, the national minimum wage first came into effect, flowing from the National Minimum Wage Act 9 of 2018 (“NMWA”). The primary reason for the national minimum wage being implemented was for the protection of workers from earning unreasonably low wages.
The Supreme Court of Appeal (“SCA”) delivered a unanimous judgment in Baseline Civil Contractors (Pty) Ltd v The Commissioner for the South African Revenue Service on 24 February 2026, providing definitive guidance on the limits of a taxpayer’s ability to amend their case during an appeal. The ruling clarifies the scope of Rule 32(3) of the Tax Court Rules, confirming that while taxpayers have some flexibility, they cannot use an appeal to introduce fundamentally new cases that target parts of an assessment never previously challenged.
The National Budget Speech delivered by the Minister of Finance, Enoch Godongwana, was well received by financial markets. From a customs and excise perspective, it had no surprises in store for importers, exporters and manufacturers of excisable goods. The usual suspects, i.e. sin taxes, were increased in line with inflation.
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