South Africa's bowler Dane Piedt took eight wickets in the match on debut. Jekesai Nikijzana / AFP
South Africa's bowler Dane Piedt took eight wickets in the match on debut. Jekesai Nikijzana / AFP
South Africa's bowler Dane Piedt took eight wickets in the match on debut. Jekesai Nikijzana / AFP
South Africa's bowler Dane Piedt took eight wickets in the match on debut. Jekesai Nikijzana / AFP

Debutant Piedt propels South Africa to big win over Zimbabwe


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HARARE // South Africa beat Zimbabwe by nine wickets in the one-off Test at Harare Sports Club to reinforce their position as the top-ranked team in the long form of the game.

The South Africans easily knocked off the 41 runs they needed in their second innings, finishing on 44 for one to seal victory inside four days and follow up a series win over Sri Lanka last month under new captain Hashim Amla.

South Africa earlier bowled Zimbabwe out for 181 in their second innings after off-spinner Dane Piedt took four for 62 to increase his match haul to eight wickets on debut.

Fast bowlers Dale Steyn and Morne Morkel picked up three wickets each in the second innings, as Zimbabwe’s initial resistance was swept away and they slumped from 98 for two, losing eight wickets for 83 runs on the final afternoon.

Steyn, the top-ranked bowler in Tests, finished with match figures of eight for 84 and South Africa were seldom in trouble on a slow, lifeless pitch in Harare that the visiting batsmen and bowlers both took a little time to work out.

“Very satisfied with the win. We played well through the day,” South Africa’s AB de Villiers said. “Test cricket is all about playing well away from home.”

Zimbabwe fought hard and had their own off-spinner making a successful debut.

John Nyumbu took five for 157 in South Africa’s telling first innings of 397 to give the strugglers a positive outlook despite their batting collapse on the last day.

“We were competitive for three days and were blown away after lunch today,” Zimbabwe captain Brendan Taylor said.

“There were a lot of positives for us. Nyumbu has been in first-class form for a number of years. Full credit to him.”

Playing their first Test in a year and against South Africa in a decade, Zimbabwe made 256 batting first, relying heavily on Taylor’s 93. South Africa’s Piedt returned four for 90 in his first bowl in Tests and was an instant success when he removed Mark Vermeulen with his first ball, a delivery that turned sharply from outside the off stump on a pitch that helped the spinners more than anyone.

Steyn had enough pace and skill to trouble the Zimbabweans despite the pitch to take five for 46 in the first innings, his 24th career five-wicket haul.

South Africa replied with 397, with Faf du Plessis making 98, Quinton de Kock 81 and JP Duminy 55.

Opener Vusi Sibanda gritted his way to 45 as Zimbabwe held off the South Africans at the start of the second innings, but he and Vermeulen fell in successive overs to start the collapse. Steyn (3-38) and Morkel (3-15) backed up Piedt, who was named man of the match.

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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