Author
Chris Herbst
Chris Herbst founded CH Consulting in 2012 and has worked in tax since 2009. He holds the Chartered Business Accountant in Practice (CBAP) designation with the Chartered Institute for Business Accountants (CIBA) and the General Tax Practitioner (GTP) designation with the South African Institute of Taxation (SAIT).
He studied at Stellenbosch University, completing Bachelor's degrees in Investment Management and in Computer Science with Mathematical Statistics, and an Honours degree in Financial Analysis and Business Management. In 2017 he also founded CountDeFi, a specialist crypto tax firm serving clients worldwide.
Chris writes CH Consulting's tax guides on personal income tax, provisional tax, SARS compliance and crypto tax for South African taxpayers.
Guides by this author
- Section 10(1)(h) ITR12 2026: How to Claim Per Account. Section 10(1)(h) ITR12 2026: SARS now wants the exemption and DTA relief claimed per account. Line-by-line steps for emigrants and non-residents. Ask us.
- IT3(t) Trust Vesting on Your ITR12: Fix It by 23 Oct. IT3(t) trust vesting on my ITR12 differs from what I declared. What beneficiaries must check and fix before 23 October 2026. Read the practical steps.
- ROT Validation: Why SARS Rejects 2026 ITR12s. Recognition of Transfer (ROT) SARS tax return rejected? Here are the exact steps to find the directive, chase the fund and refile before 23 October 2026.
- SARS Voluntary Disclosure Programme: Undeclared Crypto. How the SARS Voluntary Disclosure Programme undeclared crypto route works before CARF data lands, step by step. Book a call to review your own years.
- Two-Pot Tax Owed on Your 2026 SARS Assessment. Two-pot tax owed on your 2026 SARS assessment? Why the directive was not final tax, how to read your ITA34, and what to do before 23 October.
- Luno SARS Reporting 2026: Reconcile Before You File. Luno SARS reporting 2026 explained: what CARF actually sends SARS, how a Luno CSV differs, and the reconciliation to run before you file. Book a call.
- CARF Self-Certification: The Tax Residency Form on VALR. CARF self-certification explained: why VALR wants your tax residency and TIN, the 1 March 2027 deadline, and how mismatches reach SARS.
- Crypto Capital Gains Tax South Africa: How to Calculate It. Learn how to calculate crypto capital gains tax in South Africa, apply the annual exclusion and handle revenue-vs-capital intent. Book a call for help.
- SARS Filing Season 2026 Deadlines: Key Dates. SARS filing season 2026 deadlines for individuals: auto-assessments, filing open dates, and the non-provisional and provisional cut-offs in one calendar.
- How to Dispute a SARS Auto-Assessment 2026. Learn how to dispute a SARS auto-assessment in 2026: reject, edit and resubmit your return correctly before the deadline. Read our step-by-step guide.
- IRP6 First Provisional Tax Calculation 2026: How to File. Your IRP6 first provisional tax calculation 2026 explained: estimate taxable income, work out the amount and submit before 31 August. Get help today.
- SARS Refund Delayed 2026: Why and How to Get Paid. SARS refund delayed? Learn how long a SARS refund takes in 2026, why refunds get held, and the practical steps to release your stuck payment. Read on.
- SARS Verification of Supporting Documents: 2026 Guide. Got a SARS verification of supporting documents letter? Learn the exact eFiling upload steps, what to submit, and timelines. Read our 2026 walkthrough.
- How to Declare Side Hustle Income to SARS. Learn how to declare side hustle income to SARS, when you become a provisional taxpayer, and what expenses you can claim. Book a call for guidance.
- Documents Needed to File Tax Return South Africa 2026. The documents needed to file your tax return in South Africa 2026: IRP5, IT3s, medical, RA and crypto records. Gather these before filing season opens.
- SARS Auto-Assessment 2026: What to Do When You Get the SMS. SARS auto assessment 2026 what to do: accept, reject or edit your assessment, with exact dates and steps for the 2026 filing season. Get help today.
- Understanding Tax-Free Savings Accounts in South Africa. How tax-free savings accounts work in South Africa: the R36,000 annual and R500,000 lifetime limits, the 40% penalty on excess and SARS reporting.
- Tax Residency in South Africa: What You Need to Know. How SARS decides South African tax residency: the ordinarily resident and physical presence tests, worldwide income, and the records SARS expects.
- Capital Gains Tax for Property Owners: What You Need to Know. How capital gains tax applies when you sell property in South Africa: base cost, the 40% inclusion rate, the primary residence exclusion and records.
- Common Red Flags That Trigger SARS Audits in South Africa. The common red flags that trigger SARS audits: income mismatches, provisional tax errors, unsupported deductions, crypto gaps and late submissions.
- Breaking Down Tax for South African Entrepreneurs. A tax guide for South African salaried earners, freelancers, sole proprietors and crypto traders: key deadlines, crypto income and common pitfalls.
- The Impact of Crypto Losses on Your Tax Return in South Africa. How crypto losses affect your South African tax return: capital versus revenue losses, what they can be offset against, and the records to keep.
- Why IT3(b) and IT3(c) Forms Are Not Supplied by Crypto Platforms like AltCoinTrader. Why AltCoinTrader, VALR and Luno do not issue IT3(b) or IT3(c) certificates, and what that means for declaring your crypto income and gains.
- The Tax Benefits of Retirement Annuities. The tax benefits of retirement annuities in South Africa: deductible contributions up to 27.5%, capped at R350,000, and tax-free growth in the fund.
- The Hidden Risks of Relying Solely on SARS Auto-Assessments. Why relying solely on a SARS auto-assessment is risky: missing freelance, rental, foreign and crypto income, and when to get professional help.
- What to Do If You Miss the Tax Deadline In South Africa. Missed a tax deadline in South Africa? The penalties, interest and audit risks of filing late, and the steps to limit the fallout and get compliant.
- Tax Deductions You Might Be Missing Out On. Tax deductions South Africans often miss, from medical tax credits to retirement fund contributions, plus the documents SARS expects you to keep.
- The Night SARS Came Knocking (and How I Fought Back). How CH Consulting handled a crypto investor's SARS voluntary disclosure after a seven-year capital gains tax claim, told in the client's own words.
- The Importance of Provisional Tax in South Africa: Who Needs to File?. Who needs to file provisional tax in South Africa, the 2026 deadlines, the documents required, and how to avoid penalties and interest.
- SARS eFiling Simplified: A Step-by-Step Guide for South African Taxpayers. A step-by-step guide to SARS eFiling for salaried employees, freelancers, sole proprietors and crypto traders, with key deadlines and common mistakes.
- Handling SARS Audits: What You Need to Know. What to expect in a SARS audit, from verification to a full audit, the common mistakes to avoid, and how to prepare your records step by step.
- Understanding SARS’s New Tax Enforcement: What Individuals, Freelancers, and Crypto Traders Need to Know. How SARS's new tax enforcement affects salaried workers, provisional taxpayers, freelancers and crypto traders, and how to stay compliant.
- Crypto Tax Compliance: Essential Guide for 2025. How SARS taxes crypto in 2025: asset treatment, revenue versus capital gains, provisional tax for traders, and the common crypto tax mistakes to avoid.
- Tax Tips for Sole Proprietors in South Africa. Tax tips for sole proprietors, freelancers and crypto traders in South Africa: provisional tax registration, IRP6 returns, the ITR12 and common mistakes.
- Understanding Tax Implications of Offshore Investments. How SARS taxes offshore investments: foreign interest, dividends, rental income and capital gains, foreign tax credits, and how to declare them.
- Navigating South African Tax Deadlines in 2025. The South African tax deadlines for 2025 for salaried individuals, provisional taxpayers and crypto traders, plus the mistakes that lead to penalties.
- Maximising Your Tax Refund: 7 Common Mistakes South Africans Should Avoid. Seven common mistakes that cost South Africans their tax refund, from undeclared crypto and missed deductions to late or provisional tax filing errors.
- Hiding Your Crypto? SARS Has Entered the Chat.. Hiding your crypto from SARS no longer works. Why the wait and see approach backfires, and the three SARS letters that lead to an audit notice.
- 11 Powerful Ways to Boost Your Personal Tax Efficiency. Eleven ways to boost your personal tax efficiency in South Africa, from retirement contributions and medical credits to TFSAs and home office deductions.
- Filing Provisional Tax in South Africa - Don't Get Penalised: Learn the 6 Critical Steps. Filing provisional tax in South Africa: who must register, the August and February payment schedule, how it is calculated, and IRP6 versus IRP5.
- How SARS gets access to financial information, and how to stay compliant.. How SARS gets access to your financial information, from third-party data to information sharing agreements, how people get caught, and how to comply.
- Tax non-compliance in South Africa and what it might mean for you. What tax non-compliance in South Africa covers, the penalties, interest and criminal consequences it carries, and what to do if you are non-compliant.
- Being married in community of property and how this affects your tax!. How being married in community of property affects your tax: interest, dividends, rental income and capital gains are split 50/50 between spouses.
- Maximizing Tax Benefits: Deducting Home Office Expenses in South Africa. How to deduct home office expenses in South Africa: the exclusive and regular use requirements, deductible costs, the calculation and CGT implications.
- Common Issues You May Face When Submitting Your Tax Returns. Common issues South Africans face when submitting tax returns, from changing tax laws and eFiling challenges to deadlines, residency and documentation.
- Navigating RSA Tax Laws: Considerations for Rental Income. How rental income is taxed in South Africa, which property expenses you can deduct, filing requirements, and the tax on selling a rental property.
- Taxes can be painful - your consultant should not be!. The most common complaints about tax consultants, from poor communication to missed deadlines, and what to look for in a tax professional instead.
- Analyzing the RSA Budget Speech 2024: A Vision for Economic Resilience. Key points from the RSA Budget Speech 2024: unadjusted tax brackets, rebates and medical credits, higher excise duties and the economic growth outlook.
- South African crypto tax myths debunked. The crypto industry’s rapid development has left many unsure of where they stand with declaring their crypto gains to SARS. We've debunked a few myths.
- Retirement Annuity Tax Benefit. Retirement fund contributions are deductible up to 27.5% of the greater of remuneration or taxable income, capped at R350,000. See worked examples.
- Budget Speech 2022 - Summary. A summary of the 2022 Budget Speech: no tax increases, personal income tax brackets and rebates adjusted by 4.5%, and the other key tax proposals.
- Crypto Regulation in South Africa. This article provides a view on the current stance of crypto regulations in South Africa and how to trade internationally.
- Crypto Tax in South Africa. Tax on Crypto in South Africa - This article explains the basics of crypto tax in South Africa. The 6 taxable crypto tax events are explained.
- A simple explanation of Home Office Tax Deductions (South Africa 2021). The three requirements for deducting home office expenses in the 2021 tax year, including exclusive use and the 50% rule, and what you may deduct.
- Tax on Foreign Income - South Africa - 2020 Amendment. From 1 March 2020, SA tax residents working abroad are exempt only on the first R1 million of foreign employment income. Here is how the rules apply.
- How is cryptocurrency such as Bitcoin taxed in South Africa?. How is cryptocurrency such as Bitcoin taxed in South Africa? SARS treats it as an asset, so gains are taxed as trading income or as capital gains.
- How the new Tax Compliance Status (TCS) (the replacement of Tax Clearance Certificates (TCC)) works.. How the Tax Compliance Status (TCS) system replaced tax clearance certificates, why SARS moved to continuous compliance, and how to get your status.
- Tax deductions for Pension, Retirement and Provident funds simplified. All contributions to pension, retirement annuity and provident funds can be deducted from the individual’s taxable income.
- Medical tax deductions explained in simple language. Medical tax deductions explained in simple language: how the section 6A medical scheme fees credit and the section 6B additional medical credit work.
- A quick view on the tax consequences of the Budget 2015. This speech of Minister Nene was highly anticipated and perhaps feared by some. There are varying opinions on the tax changes that have been implemented.
- Who should register for provisional tax?. Let’s start with why provisional tax exists. It is simply a way to spread the tax amount due by the person or company over a period of time.