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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 - March 2026
Please find attached the March edition of Synopsis, which features two in‑depth technical articles and our regular SARS Watch, reflecting key developments in South Africa’s tax landscape.
The first article provides an analysis of South Africa’s forthcoming Advance Pricing Agreement (APA) programme. This programme, expected to launch in mid-2026, presents a valuable opportunity for early participants to engage with SARS while it is still in its formative stages.
The second article analyses the Supreme Court of Appeal’s judgment in the Erasmus case, a landmark decision for taxpayers and their advisers. The message is clear: procedural rights in GAAR disputes constitute meaningful safeguards and warrant careful attention.
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