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Pieterse Sellner Erasmus TRM Tax Attorneys has its head office in Cape Town and a growing national footprint, with offices in Gqeberha (Port Elizabeth), Rustenburg, Stellenbosch, and the Durbanville and Bellville areas of the Western Cape. Internationally, the firm maintains a satellite office in the United States of America.
Our specialist firm offers comprehensive tax law services across all areas of taxation, from dispute resolution to international tax structuring.
View All 30 Practice AreasOur leadership brings decades of combined expertise in tax law, providing strategic guidance and expert representation across all areas of taxation.
Stay informed with our latest publications, case analyses, and expert commentary on South African tax law developments.
The High Court judgment in QI Logistics (Pty) Ltd v CSARS provides a clear warning to clearing agents involved in removal in transit ("RIT") transactions. These structures are widely used in practice, but the consequences of non-compliance are significant where proof of export cannot be established.
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As tax practitioners, we often focus on what argument to run. This judgment is a reminder that in tax litigation, the real difficulty often lies not only in what case is advanced, but in whether that case has been properly identified, framed and preserved at the correct procedural stage.
The 2025 Budget Speech introduced a targeted but important change to South Africa's diesel refund system. From 1 April 2026, qualifying on-land users in the farming, forestry, and mining can claim a refund on 100% of eligible diesel on qualifying activities.
The introduction of section 11G marks a deliberate shift in the taxation of passive interest structures. It follows the withdrawal of Practice Note 31, titled "Interest paid on moneys borrowed", but does not simply replicate that regime.
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