EPISODE · Sep 4, 2025 · 16 MIN
Episode 53: Proposed changes – Understatement penalties (USPs)
from Tax Break · host Professor Pieter van der Zwan | South African Tax Specialist
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. The draft bills include a proposal affecting understatement penalties and the roleof bona fide inadvertent errors. In this episode, I discuss the proposed changes and share my initial thoughts about it.You can contact me at [email protected] if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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Episode 53: Proposed changes – Understatement penalties (USPs)
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