Company tax debts

Heinrich Louw, Director in the Tax & Exchange Control practice, was recently featured in the Sunday Times Supplement, where he discussed 'Company tax debts.'

1 Aug 2025 1 min read Article

Heinrich notes that it’s not new that the South African Revenue Service (SARS) can hold certain individuals personally liable for a company’s tax debts as this power has existed for over a decade under the Tax Administration Act 28 of 2011 (TAA).

However, Heinrich points out that SARS has historically made limited use of these provisions. That now seems to be changing.

Heinrich explains that in the past year or two, there has been a notable increase in personal liability notices issued by SARS debt collectors targeting individuals linked to companies that have defaulted on their tax obligations.

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