Practically, relevance can only be determined at the time that the information is requested and such information must remain within the scope of the audit.

The South African Revenue Service (SARS) has been given significant powers to perform tax audits on returns submitted by taxpayers.

When a taxpayer is required to respond to the South African Revenue Service ("SARS") pursuant to a request for information or an audit being conducted into their affairs, in general two issues may arise, namely (1) uncertainty as to the time period prescribed by when the taxpayer must respond or supply the requested information to SARS and (2) the question of how such time period is to be determined.

In the ever-evolving landscape of cybersecurity threats, organisations face numerous challenges in safeguarding their digital assets and sensitive information.

Effective from 31 March 2023, Rwanda has a new law on tax procedures (see here) as part of tax reforms the country has embarked on in the last few years.

In June 2020, governments around the world were centrally concerned with two issues: (1) what precautions to take to stem the ever-rising tide of COVID-19 cases

Private companies who score less than 100 public benefit points and whose shareholders also serve on the board of directors do not need to have their annual financial statements audited.

The failure of an IT project is rarely sudden and occurs more often than we would admit. The reasons behind the failure can range from commercial deadlocks...

IFRS 4 provides guidance on whether medical schemes should assess capitation agreements as risk transfer arrangements or not.

It's been a tough year. For taxpayers expecting long-outstanding refunds from the South African Revenue Service ("SARS"), even more so.

The Tax Administration Act, Act 28 of 2011brought with it many changes to not only taxpayers' rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service in its continuous business of revenue collection.

The South African Revenue Service ("SARS") has set its sights on non-compliant taxpayers through a very active and focused compliance programme.

The continued tragic failure rate of Projects requires Internal Audit to be part of the solution and not bystanders.

Software vendors are becoming more proactive in auditing their customers' use of their products. Software audits can take several forms, but primarily, a software vendor will request a customer...

Conducting a Legal Audit for Compliance in South Africa: Why It Matters and How to Do It Right...

Earlier this year, Glencore Investments Ltd (the head of the Australian "consolidated tax group") successfully defended an AUD92.7-million (about ZAR1.15-billion) transfer pricing tax bill in the...

As 2025 comes to an end, I have taken time to reflect on what my team and I at SNG Grant Thornton have learned this year, and what we believe organisations should be watching as they plan for 2026.