Tax Focus - February 2026 Issue
In this issue:
Tax Articles
- South African’s interest limitation rules: An overview
- Input tax pitfalls that could cost your business – and how to
avoid them - Section 23A: Limitation of allowances granted to lessors
of certain assets
SARS Updates
Recently Published Ruling
Contents
Recently Published Rulings
| Number | Date issued | Applicable legislation | Subject | |
|---|---|---|---|---|
| Binding General Rulings | ||||
|
Binding General Ruling 74
|
3 October 2025
|
Value-Added Tax Act, 1991
|
VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government
|
|
| Binding Private Rulings | ||||
|
Binding Private Ruling 416
|
13 November 2025
|
Income Tax Act, 1962, and Value-Added Tax Act, 1991
|
VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government
|
|
|
Binding Private Ruling 415
|
12 November 2025
|
Value-Added Tax Act, 1991
|
VAT treatment of certain supplies of goods or services made by municipalities to a national or provincial government
|
|
|
Binding Private Ruling 424
|
06 February 2026
|
Income Tax Act, 1962
|
Interest incurred on loan funding used to redeem preferencesh ares and settle dividends
|
|