The debate around deducting upfront loan fees in South Africa скачать в хорошем качестве

The debate around deducting upfront loan fees in South Africa

In this week’s tax update, we unpack the debate around deducting upfront loan fees in South Africa and what it means for businesses relying on external funding. Following a 2025 Tax Court judgment and SARS’ subsequent Interpretation Note 142, the tax treatment of raising, arrangement and origination fees remains uncertain. Should these fees be deductible under section 24J, or must they be assessed under the general deduction rules in section 11(a)? And how should taxpayers manage the risk while the appeal is still pending? In this video, we cover: • The difference between interest and upfront loan fees • What the Tax Court decided and why it matters • SARS’ current position and enforcement approach • Practical steps businesses should take now Watch to understand the risks, opportunities and practical implications for your funding structures. 🔗 Read the full article on our website for a detailed analysis: https://reganvanrooy.com/the-debate-a... 👍 Like, subscribe and stay informed on Africa’s evolving tax landscape. #SouthAfricanTax #LoanFees #CorporateTax