All Legal Briefs
Major Hazard Installation Regulations, 2022: Reminder of key dates for compliance by duty holders
13th March 2025 The Major Hazard Installation (MHI) Regulations were published in January 2023, repealing the 2001 MHI Regulations. Webber Wentzel previously... →
Proposal to Define "Bona Fide Inadvertent Error" in the Tax Administration Act
13th March 2025 The concept of a "bona fide inadvertent error" is a critical yet regrettably undefined term within the Tax Administration Act, No. 24 of 2011... →
Budget Speech 2025/2026: Tax Overview
13th March 2025 Minister of Finance Enoch Godongwana was scheduled to deliver his fourth Budget speech of his term on 19 February 2024 and the first under the... →
South African National Budget Speech Highlights
13th March 2025 The 2025 budget proposals are out at last! The good news is that VAT is not going all the way up to 17% (yet), but individuals will feel the fiscal... →
Research is a critical part of budget planning
13th March 2025 Budgets are essential for operating at peak efficiency. As we step into 2025, businesses and governments face an ever-evolving economic landscape.... →
No More Headroom: 2025 Budget Speech is Bad News for Taxpayers
12th March 2025 The unexpected postponement of the annual Budget Speech last month sent shockwaves through South Africa, unsettling market sentiment. Now, the... →
2025 Budget 2.0: The VAT increase is dead, long live the VAT increase
12th March 2025 The shocks, surprises and shortfalls in the initial Budget that never saw the light of day on 19 February, made way for a reworked National Budget... →
Government and revenue: VAT delayed the budget, but an increase is still likely
12th March 2025 The 2025 Budget will be historic not for one but two significant reasons. The first is the Government of National Unity (GNU) embodying democracy... →
South Africa: Another increase to the annual earnings threshold and what this means for employers
12th March 2025 Following increases to the national minimum wage which took effect on 1 March 2025, the Minister of Employment and Labour has determined an... →
2025 Earnings threshold to expand the pool of “protected” employees
11th March 2025 With effect from 1 April 2025, the earnings threshold will increase to ZAR 261,748.45, entitling employees falling below the new threshold to... →
