Feature: Preparing for digital VAT: How finance teams can get ready for SARS’s next phase of tax modernisation

As tax authorities around the world accelerate their digital transformation agendas, the way businesses report and manage tax is changing rapidly. Technology is becoming central to how governments improve tax administration, increase transparency and close revenue gaps. IN SOUTH AFRICA, THE SOUTH AFRICAN REVENUE SERVICE (SARS) is pursuing this shift through its Modernisation 3.0 programme.…

Feature: Why global commercial growth slows down: And how eLearning can fix it

‘Global expansion rarely fails because of poor strategy − it falters in the execution,’ says Michael Gullan, CEO of G&G Advocacy, an e learning consultancy that supports multinational organisations in building high performing teams across diverse regions. As companies enter new markets, they often presume that approaches that succeeded in one area will naturally succeed…

Viewpoints: Readability tests conducted on the South African VAT Act utilising Generative AI as a practical solution

The Value-Added Tax Act 89 of 1991 (VAT Act) is legally complex due to its readability, which makes it challenging to teach, apply in practice, and administer. My PhD empirical investigation establishes that the lengthiest section in the VAT Act is section 17(2) (denied input, entertainment). The study further cites several sections in the VAT…

Profile: Redefining what success looks like for a new generation of CAs(SA) – Gizelle Venske CA(SA)

From audit files to national spotlight, Gizelle Venske represents a new generation of CAs(SA) who are expanding what professional success looks like , polished, purposeful and unapologetically multidimensional. When Gizelle Venske stepped into the national spotlight as a Top 5 finalist in Miss South Africa, she introduced herself first as a chartered accountant. “I was…