South Africa is moving towards replacing the green barcoded identity book with the more secure Smart ID card
Under the recently announced timetable, production of green ID books will end on 31 March 2027, and these documents will no longer be recognised as valid identification from 31 March 2028. We encourage clients who still use a green ID book to arrange their Smart ID application well before the deadline. The change forms part […]
Five Payroll Mistakes New Businesses Make
For new business owners in South Africa, launching an enterprise is an exciting milestone. However, once you hire your first employee, you step directly into one of the most heavily regulated environments in South Africa’s commercial landscape. A common trap for startup founders and small business owners is viewing payroll simply as “paying salaries at […]
A Corporate Tax Checklist for Business Owners
Submitting your company income tax return (ITR14) to the South African Revenue Service (SARS) involves far more than simply sending your trial balance to your accountant. Unlike individual tax submissions, corporate returns require detailed reconciliation across multiple operational tax types, including Value Added Tax (VAT), Pay-As-You-Earn (PAYE), and Provisional Tax. Missing key schedules or failing […]
Looks Right, But Isn’t? Why SARS Auto Assessments Go Wrong
During auto-assessment periods, taxpayers who receive a SARS auto-assessment can submit a corrected return if something is inaccurate or missing. This happens more often than one may think; therefore, it is by no means that one can assume that the return is complete. One of the most commonly overlooked corrections involves a contribution to a […]
30 YEARS. ONE GREAT DAY. R90,000 FOR GRACE.
Celebrating the people, friendships and relationships that have shaped our practice since 1996. A milestone worth sharing On Thursday, 13 August 2026, we celebrated 30 years of GA MacLachlan Incorporated with a golf day at Durbanville Golf Club – bringing together clients, former clients, staff, friends, family and business associates who have all been part […]
Auto-Assessments: Not Necessarily Final
Every year, millions of South Africans receive a SARS auto-assessment based on data that SARS already holds. However, while SARS has enhanced parts of its auto-assessment process and online tax assistant, it’s advisable to do a careful review before accepting. If you don’t respond, SARS treats that as you being in agreement with the assessment […]
COIDA Earnings Threshold Increase: What Changed for 2026/2027
Every South African employer registered with the Compensation Fund needs to know one number each year: the maximum earnings ceiling used to calculate their COIDA assessment. That number directly affects how much your business will pay for the 2026/2027 assessment year. What Actually Changed For the assessment period running 1 March 2026 to 28 February […]
How Does a Special Needs Trust Work in a Will?
If you have a child, sibling, or other dependent with a permanent physical or mental disability, one of the most important estate planning decisions you can make is how they will be financially cared for once you’re no longer able to manage things yourself. A special needs trust, set up through your will, is the […]
The Financial Blind Spots That Put SMEs at Risk
Most small businesses do not fail because they lack ambition or attract the wrong market. They fail when the numbers no longer show what is really happening inside the business. When forecasts are unclear, cash flow tightens, projections lose value, compliance gaps grow, and important decisions are made without enough financial direction. For South African […]
Your First Year of Self-Employment and Provisional Tax: The Mistakes That Generate Interest
Becoming self-employed changes the way you deal with tax. When you are employed, your employer deducts PAYE from your salary and pays it to SARS on your behalf. You receive your salary after tax, file an annual return, and usually do not have to think much more about it. Self-employment is different. You receive your […]