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Synopsis
A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis of and comment on new laws and judicial decisions of interest, Synopsis helps executives to identify developments and trends in tax law and revenue practice that may affect their business.
In this edition:
Synopsis Tax today - February 2026
The first article critically analyses SARS’ final Interpretation Note 142 on “similar finance charges”, questioning SARS’ interpretation of section 24J and exploring the deductibility of various finance‑related fees.
The second article examines the profound tax and regulatory implications of the Crypto‑Asset Reporting Framework, which took effect on 1 March 2026, and considers the narrowing window for taxpayers with historical or ongoing crypto‑asset activity to regularise their tax affairs.
The third article unpacks the latest amendments to section 23M, introduced by the 2025 Taxation Laws Amendment Bill, highlighting key changes aimed at improving clarity and certainty in the interest‑limitation rules.
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