ARTICLE · 29 JULY 2026

Tax In Brief - Issue 172

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This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t

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Below, please find issue 172 of ENS’ tax in brief, a snapshot of the latest tax developments in South Africa.

Case law

High Court | Ocean Ark Shipping Ltd and Another v Commissioner for the South African Revenue Service (Leave to Appeal) (2025/209746) [2026] ZAWCHC 330 (8 June 2026)
- The Commissioner for the South African Revenue Service (“Commissioner” or “SARS”) applied for leave to appeal against a judgment and order of the High Court and the Applicants brought a conditional application in terms of section 18(1), read with section 18(3), of the Superior Courts Act, 2013 (“Superior Courts Act”) for an order that the judgment and order not be suspended pending the outcome of the appeal.

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