What changed, and what to do about it.

Plain-language commentary on the tax, audit, company law, trust and estate matters that affect South African business owners.

From the JACC desk

Our latest issue — October 2026

Once a month we send a short, plain-language note on the tax, business and compliance matters that affect you. This month's four are below.

19 October 2026

Your 2026 return is due by 23 October

The 2026 filing season closes on 23 October 2026 for non-provisional individuals, and 22 January 2027 for provisional taxpayers and trusts. What to check before you file.

19 October 2026

The new IFRS for SMEs lands in 2027. Start with revenue.

The third edition applies from 1 January 2027 and introduces a simplified, IFRS 15-based revenue model. Part one of a short series.

19 October 2026

No beneficial ownership filing, no annual return

CIPC will not accept your annual return until your beneficial ownership is filed for the year. Returns are due within 30 business days of your anniversary, and persistent default risks deregistration.

19 October 2026

Student accommodation and VAT: what VR 015 means

SARS Ruling VR 015 shows when student accommodation is commercial accommodation, standard-rated for VAT. It does not make every student rental taxable; the contract and services decide.