1. Welcome & Context
- Why SARS is suddenly focused on influencers
- The rise of the gig/digital economy and what it means for accountants
2. What Counts as Income?
- Cash, barter, gifts, travel, sponsorships—everything SARS is watching
- Case examples: valuing a free handbag, concert tickets, or overseas trip
- Group exercise: delegates classify influencer “income” items
3. Tax Treatment in Practice
- Income tax rules for influencers (incl. provisional tax obligations)
- VAT registration thresholds—when an influencer becomes an “enterprise”
- Deductible expenses: what qualifies, what SARS rejects, and how to apportion mixed-use items
- Practical template: influencer income & expense tracker
4. Risk, Compliance & SARS Crackdown
- How SARS detects undeclared influencer income
- Audit red flags (gifts not declared, inconsistent disclosures, brand cross-checks)
- Voluntary disclosure programme: when and how to use it
- Recent cases and media headlines