Sars is now issuing letters confirming non-residency

Restrictions for salary and commission earners remain in place.

Unpacking the intricacies.

BGR 58 is now final.

Concerns raised over limitation of assessed losses against income to offset the corporate tax rate reduction announced in February.

Conceding that 'systemic issues' and recent load shedding has made it difficult for taxpayers to file their returns.

Taxpayers and tax practitioners believe that Sars 'hides behind' secrecy rules.

For one thing, it has completely upended the physical presence test.

Fiscal risks, including unrelenting power outages, remain high.

Does the two-pillar solution address the tax loopholes corporates use?

Diligent record keeping of decision-making during this period is vital.

The prevalence of corruption and waste does not sit well with society.

The proposed deadline for the contentious additional 'exit tax' on retirement fund interests is just months away.

But unrelenting load shedding is a key constraint going forward.

Outcry seems to have brought common sense to the plight of disabled children.