Most South African businesses will be allowed to re-open at the end of this month, under draft government proposals to revive the economy after a two-month lockdown.
The proposals are contained in a draft document prepared for discussion by the National Coronavirus Command Council, a source said.
President Cyril Ramaphosa held talks with representatives of various sectors over the past two weeks as the government and industry engage on how to reopen the economy. Business activity was shut down across the country on March 27 to contain the spread of the coronavirus.
Legislators are grappling with the plans just as the country moves into winter, when models suggest Covid-19 most easily spreads. The discussions have led to multiple amendments of what will and won’t be allowed when restrictions are eased. What Mr Ramaphosa announces may differ from the draft proposals.
Mr Ramaphosa’s spokeswoman, Khusela Diko, referred questions to the Cooperative Governance & Traditional Affairs Ministry, whose spokeswoman Lungi Mtshali said she hadn’t seen the document and declined to comment. Trade & Industry Ministry spokesman Sidwell Medupe didn’t respond to a request for comment sent by text message.
Other proposed changes to the regulations include having businesses with more than 50 employees stagger working hours to help limit public-transport congestion and workplace crowding. Anyone able to work from home must do so.
For construction and manufacturing businesses, all companies with more than 500 employees must either provide transport to their employees or stagger shift arrangements.
Public gatherings remain banned, although some rules may be relaxed. For instance, rules on exercising have been relaxed, so long as it doesn't take place in organised groups and social distancing is maintained.
Professional, non-contact sports matches will be permitted and may include match officials, medical and television crew and two journalists.
Funeral attendance is limited to 50 people and night vigils are prohibited. Travel by people from areas that may be on higher lockdown-alert levels will be limited to direct family members and a permit will be required.
Hotels, casinos, restaurants, gyms, churches and other places normally open to the public remain closed, however. Beaches and public parks will be allowed open for exercise purposes, but facilities such as exercise equipment, playgrounds or ablutions will be closed.
Hospital and prison visits will still be prohibited, and at-risk groups such as the over-60s and those with conditions such as diabetes or heart disease are encouraged to continue self-isolating and to only leave home for exceptional circumstances.
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More on Quran memorisation:
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
The biog
Name: Abeer Al Bah
Born: 1972
Husband: Emirati lawyer Salem Bin Sahoo, since 1992
Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old
Education: BA in Elementary Education, worked for five years in a Dubai school
