South Africa has increased the threshold for the maximum amount of tax in dispute under which appeals may be heard by the Tax Board. The threshold is increased from ZAR 500,000 to ZAR 1 million effective 1 January 2016. Under South Africa's tax appeals process, objections to disputed tax assessments are first filed with the South African Revenue Service (SARS). If SARS issues a disallowance of the objection, the taxpayer may then appeal to the Tax Court or to the Tax Board, which is less costly and involves less formal proceedings than appealing to the Court. The taxpayer and SARS...