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Tax, VAT, customs and trade alerts
We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
In this alert:
SARS releases draft Public Notices on Advance Pricing Agreements
On 30 April 2026, SARS released six draft Public Notices setting out details of the proposed Advanced Pricing Agreement (‘APA’) programme. APAs are a regime whereby taxpayers can get upfront approval for their transfer pricing policy from SARS (and where there is a bilateral APA, the corresponding Revenue Authority) to achieve tax certainty. Amongst other things, the proposals included commentary on which taxpayers can qualify for the APA programme, which transactions are excluded, and the proposed fee structure. Public comments on the draft Public Notices must be submitted by the close of business on 29 May 2026. This represents a significant milestone in the operationalisation of the APA regime.
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