Latest / Tax Break: South African tax for professionals
2026 draft TALAB: PAYE for foreign employers with SA permanent establishments, provisional tax penalties and VDP changes
The National Treasury published the 2026 draft Tax Administration Laws Amendment Bill (draft TALAB) for public comment on 30 July 2026. In this episode, I discuss three proposed amendments with clear practical impact for South African taxpayers and their advisors, two of which are favourable to taxpayers.
The topics covered:
· Employees' tax (PAYE): a proposal to narrow the withholding obligations of foreign employers with permanent establishments (PEs) in South Africa
· Provisional tax: aligning underestimation penalties under paragraph 20 of the Fourth Schedule with actual payments made
·…
The skinny
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