SOUTH AFRICA: COVID-19 – Important Tax Related Matters


Possible tax interventions to mitigate the economic effects of the COVID-19 pandemic in the South African context

SAICA made a submission to SARS on 17 March 2020, requesting the Commissioner of SARS to consider various aspects regarding tax compliance due to COVID-19. The Tax Administration Act, 2011 provides for the potential remission of penalties and interest and condonation of late objections and appeals where non-compliance with timelines is as a result of ‘exceptional circumstances’. SAICA thus requested the Commissioner to make a public statement to allay taxpayer concerns that this is an “exceptional circumstance” and “natural” disaster (as announced by the President) for the purposes of section 187(7) and section 218 of the TAA and what SARS will be expecting of taxpayers to prove causality. To date, we have received no feedback in this regard.

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