1. Information, not advice
The content on the CommTax website, including all guides, FAQ answers, frameworks, deadline tables, comparison tables, and articles, is provided for general information purposes only. It is intended to help readers understand tax concepts and the South African tax process at a general level. It is not professional tax, legal, financial, or accounting advice.
Tax matters depend on the specific facts of your situation and the legislation in effect at the time the matter is considered. Information that applies to one taxpayer may not apply to another. You should not act, or refrain from acting, on the basis of website content alone.
2. Accuracy and timeliness
South African tax legislation, SARS practice, and case law change frequently. CommTax updates the guides and articles on this website regularly to reflect current law and practice, but we cannot guarantee that every page is up to date with every recent change at every moment in time.
Where a guide cites a specific source (for example, the SARS Dispute Resolution Guide), the citation reflects the source available at the time of writing. The "Last updated" date on each page indicates the most recent revision.
3. Personal circumstances matter
Generic guidance cannot account for your full set of facts. Real tax decisions need to consider your full income picture, your business structure, your historical tax position, ongoing matters with SARS, and the specific section of legislation that applies. This is the work of a qualified tax practitioner with knowledge of your situation, not a website.
4. Get proper advice before acting
Before making any tax decision, lodging any document with SARS, structuring or restructuring any aspect of your affairs, or relying on any deadline calculation, you should engage a qualified tax practitioner to advise you on your specific situation. CommTax Advisory is built for exactly this work, and the Waiting Room is the fastest route to engaging us.
5. No engagement created by website use
Reading content on this website, submitting an enquiry through the Waiting Room, or otherwise interacting with the website does not in itself create a client engagement with CommTax. A formal client relationship begins only once we have responded, scoped the matter, and the engagement terms have been agreed in writing.
6. Third-party content and links
The website may reference or link to third-party content, including SARS guides, legislation, professional body resources, and external platforms. These references are for convenience and context. CommTax does not control and is not responsible for the accuracy, currency, or content of third-party material.
7. Limitation of liability
To the maximum extent permitted by law, CommTax (Pty) Ltd, its directors, employees, agents, and contributors accept no liability for any loss, damage, cost, or expense arising directly or indirectly from any reliance placed on the content of this website. Use of the website is at your own risk.
8. Comments and queries
If you have spotted something that you believe is inaccurate, out of date, or unclear, we welcome the input. Email info@commtax.co.za with the page reference and the issue. We will review and update where appropriate.