Author

Chris Herbst

Founder and Managing Director, CH Consulting

CBAP (CIBA), GTP (SAIT)

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.

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Guides by this author

ITR-DD Form: Disability Expenses on Your ITR12. The ITR-DD form confirms a disability so medical costs earn the 33.3% credit with no 7.5% floor. Who signs it, how long it lasts. Ask us to check yours.
BPR 431: Non-Resident Beneficiary Dividends From SA Trusts. BPR 431 non-resident beneficiary dividends: SARS rules the trust is the beneficial owner and owes the full 20%, with no treaty rate. See what to file.
Section 18A Certificate: Donations on Your ITR12. A section 18A certificate turns a donation into a tax deduction. What it must show, the 10% limit and code 4011 on your ITR12. Ask us to check yours.
IT3(f) Certificate: Retirement Annuity on Your ITR12. The IT3(f) is your RA fund's tax certificate. Where to get it, how SARS prepopulates it and how it feeds code 4006 on your ITR12. Ask us to check it.
SARS Code 3828: Employer-Paid RA on Your IRP5. Code 3828 on your IRP5 is the retirement annuity premium your employer paid for you. How it flows into 4006 and your deduction. Ask us to check it.
SARS Code 4005: Medical Aid Contributions on IRP5. Code 4005 on your IRP5 is your total medical aid contributions, including your employer's share. How it sets your medical tax credit. Ask us.
IT3(c) Certificate: Capital Gains on Your ITR12. An IT3(c) reports gains and losses when you sell or switch unit trusts or shares. What codes 4250 to 4253 mean and how to check your ITR12. Ask us.
SARS Crypto Regulation 2026: Notice 6887 Explained. Notice 6887 is the SARS crypto regulation behind CARF, in force since 1 March 2026. Who it reports, what platforms send and your next step. Talk to us.
Paragraph 27 Penalty: IRP6 Late Payments Explained. The paragraph 27 penalty is 10% of provisional tax paid late on your IRP6, plus interest. How it works, when SARS remits it, and how we can help.
AA88 SARS Salary Deduction: Why It Happens, How to Stop It. An AA88 SARS salary deduction means your employer must pay SARS from your pay. Learn why it was issued and how to stop it, then book a call if needed.
SARS Code 3701: Travel Allowance on Your IRP5. SARS code 3701 is the travel allowance on your IRP5. How PAYE works on it, how a logbook supports your ITR12 claim, and when to ask us for help.
SARS Code 3802: Company Car Fringe Benefit on IRP5. SARS code 3802 is the taxable benefit of your employer's car. How it is valued, how a logbook reduces it on your ITR12, and when to ask us for help.
SARS Code 3813: Medical Costs Paid by Your Employer. Code 3813 on your IRP5 is medical costs your employer paid for you. How SARS taxes it, how it links to code 4024 and your medical credit. Read the guide.
SARS Certificate of Residence: How to Apply (RC01). A SARS certificate of residence proves SA tax residence to a foreign employer or tax authority. How to apply on the RC01 and avoid a rejection. Read more.
Section 9H Exit Tax: Ceasing SA Tax Residence. Section 9H taxes your assets as if sold the day before you cease SA tax residence. What it covers, what is excluded and how to file. Read our guide.
SARS Code 4472: Employer Pension Fund Contributions. SARS code 4472 is your employer's pension fund contribution on your IRP5. How it links to codes 3817 and 4001, and what it means for your tax. Read more.
IT3(s) Certificate: Tax Free Investments on Your ITR12. An IT3(s) is the certificate for your tax free savings account that SARS prefills on your ITR12. Learn the codes and limits, and see how to check it.
IT3(b) Certificate: Interest on Your ITR12 Explained. An IT3(b) is the bank certificate for interest and investment income SARS prefills on your ITR12. See what it shows, how to check it and fix it on eFiling.
SARS Code 3810: Medical Aid Fringe Benefit on IRP5. SARS code 3810 is employer-paid medical aid, taxed as a fringe benefit and counted as your contribution for medical credits. See how to check it. Ask us.
IRP6 Third Payment: How the September Top-Up Works. The IRP6 third payment is a voluntary top-up due by the last business day of September that cuts SARS interest. See how to calculate it. Ask us.
SARS Code 3825: Employer Provident Fund Benefit. SARS code 3825 is your employer's provident fund contribution, taxed as a fringe benefit and deemed your own under 4003. See how to check it. Ask us.
IRP6 Tax Practitioner: Who Can File Provisional Tax. Who can file your IRP6? A SARS-registered tax practitioner, with access you approve on eFiling. What they need from you and who pays a penalty. Ask us.
Bitcoin Tax South Africa: How SARS Taxes BTC. Bitcoin tax in South Africa: which BTC events SARS taxes, how to value them in rand, FIFO cost, CGT or income, and the ITR12 codes. Read the guide.
Crypto Asset Manual: South Africa Exchange Control Rules. Crypto asset manual South Africa exchange control: what the draft means for moving crypto from Luno or VALR to Binance or a cold wallet. Book a call.
SARS Notice of Appeal (NOA): How to Appeal. SARS disallowed your objection? Lodge a Notice of Appeal within 30 business days: grounds, ADR, the tax board and each eFiling step. Read the guide.
IRP6 Underestimation Penalty: Paragraph 20 Explained. The IRP6 underestimation penalty is 20% of the shortfall when your second estimate misses the 80% or 90% test. See how it works and how to get it remitted.
SARS Notice of Objection (NOO): How to Object. How to object to a SARS assessment with a Notice of Objection: the 80 business day deadline, grounds, documents and each eFiling step. Read the guide.
SARS Understatement Penalty: Section 223 Explained. SARS understatement penalty: the section 223 table from 10% to 200%, when an inadvertent error means no penalty and how to object. Read the guide.
SARS Request for Correction (RFC): When and How. A SARS Request for Correction fixes a submitted ITR12 on eFiling. When it is allowed, when SARS blocks it, the 3-year limit and each step. Read the guide.
SARS Section 95 Estimated Assessment: Missed 23 October?. Missed 23 October 2026? Learn how a SARS section 95 estimated assessment works, the 40 business day window to replace it, and penalties. Book a call.
SARS Section 46 Letter: Who Can Respond for You. A SARS section 46 letter asks for relevant material. Who may respond for you, how to authorise a tax practitioner on eFiling, and what follows. Ask us.
SARS Code 4216 and 4218: Foreign Dividends and Interest. SARS code 4216 is your foreign dividends and 4218 your foreign interest. How each is taxed, the foreign tax credit and how to file them. Read the guide.
SARS Code 4001, 4003 and 3817 on Your ITA34. Your ITA34 is your SARS notice of assessment. What codes 4001, 4003, 4005 and 3817 on it mean, and how to check them on eFiling against your IRP5.
How to Declare Crypto on Your ITR12 to SARS. Where crypto goes on the ITR12: the wizard questions, source codes 4250, 4251 and 4522, and the asset statement. Step by step on eFiling. Read the guide.
Tax Practitioner for Your ITR12: How to Appoint One. Who may file your ITR12, how to check a tax practitioner is registered, and how to approve their eFiling access with a one-time PIN. Ask us for help.
How to Complete an IRP6 on eFiling, Field by Field. The IRP6 form is your provisional tax return. How to request it on eFiling, fill in each field, file, pay and correct it, step by step. Ask us for help.
Budget 2026 Tax Tables: 2027 Rates and Rebates. The Budget 2026 tax tables for 2027: brackets from 18% to 45%, rebates, thresholds by age and how to use them for your February IRP6. Ask us for help.
VALR Tax: How to Declare VALR Trades to SARS. VALR trades are taxed by SARS like any crypto: swaps are disposals and rewards are income. How to export your history and file the ITR12. Ask us.
SARS Late Submission Penalty: Section 211 Table. SARS charges R250 to R16 000 a month for a late tax return under section 211, for up to 35 months. How the table works and how to get remission. Ask us.
Crypto Tax Practitioner South Africa: Section 240. You can file your own crypto return. Section 240 requires anyone you pay to prepare it to be SARS-registered. How to check a practitioner. Talk to us.
Second IRP6 Payment 2027: February Deadline Guide. The second IRP6 for 2027 is due by Friday 26 February 2027. How to estimate it, the 90% and 80% penalty tests and the eFiling steps. Talk to us today.
IRP6 vs ITR12: The Difference Explained. ITR12 is the annual SARS income tax return for individuals; IRP6 is the provisional tax return paid during the year. Who files each, and when.
Draft Taxation Laws Amendment Bill 2026 for Individuals. What the Draft Taxation Laws Amendment Bill 2026 means for individuals: medical credits, living annuities and spousal donations. Book a call today.
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. An outstanding Recognition of Transfer means SARS has not received the ROT01 or ROT02 from your fund, so your ITR12 is rejected. How to fix it and refile.
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 needs your tax residence country and tax number, plus name, ID, address and email. What VALR asks and the 1 March 2027 deadline.
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 tax deadlines 2026: ITR12 by 23 October 2026 if non-provisional, 22 January 2027 if provisional, IRP6 by end August and end February.
How to Dispute a SARS Auto-Assessment 2026. SARS auto-assessment missing income or deductions? Edit the ITR12 on eFiling and file a corrected return; an objection comes later. The steps, in order.
IRP6 First Provisional Tax Calculation 2026: How to File. IRP6 is the SARS provisional tax return. How to estimate taxable income, work out your first 2026 payment and submit the IRP6 on eFiling.
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. SARS verification means SARS wants documents behind your return. Upload them on eFiling, usually within 21 business days. The process and what follows.
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. Capital gains tax in South Africa is part of income tax: 40% of an individual's net capital gain is added to taxable income. How it applies to property.
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. An IT3(b) shows the interest and dividends you earned; an IT3(c) shows gains and losses on shares and unit trusts. Why crypto platforms issue neither.
The Tax Benefits of Retirement Annuities. An RA cuts your tax: contributions are deductible up to 27.5% of income, capped at R350,000 a year (R430,000 from the 2027 tax year), and grow tax-free.
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. Filed late or missed the 23 October 2026 deadline? SARS charges R250 to R16 000 a month until your ITR12 is filed. Here is what to do to limit it.
Tax Deductions You Might Be Missing Out On. Tax deductions you can claim in South Africa: medical credits, retirement funds, home office, travel and donations, and the records SARS expects.
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. SARS taxes crypto under normal income tax rules: sales, trades, staking and rewards are taxable, as income or capital gains on your facts. How to comply.
Tax Tips for Sole Proprietors in South Africa. A sole proprietor pays income tax on business profit as personal income, via two IRP6 payments and the ITR12. Registration, records and mistakes to avoid.
Understanding Tax Implications of Offshore Investments. South Africa has no foreign interest exemption: offshore interest is taxed in full, foreign dividends are partly exempt and gains are taxed in rand.
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 filing mistakes that shrink or delay a SARS tax refund, from wrong banking details and missed deductions to undeclared crypto and late returns.
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. Legal ways to reduce personal tax in South Africa: retirement fund deductions, medical credits, tax-free savings, CGT exclusions and home office claims.
What Is Provisional Tax and How Does It Work in South Africa?. Provisional tax is income tax paid in advance on non-salary income: an IRP6 by end August, a second by end February and an optional top-up. Who must pay.
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. Tax compliance in South Africa means filing your returns and paying SARS on time. What non-compliance costs in penalties and interest, and how to fix it.
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. Codes 4003 (provident fund) and 4006 (retirement annuity) are deductible up to 27.5% of the greater of remuneration or 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.