Tax Break: South African tax for professionals
Tax Break is a podcast for professionals who work with South African tax, including tax practitioners, accountants, auditors, lawyers, financial managers and CFOs. Host Professor Pieter van der Zwan, a South African chartered accountant, discusses recent tax developments, new cases, legislative changes, SARS guidance and issues from his consulting practice. Each 10–15 minute episode is designed to fit into a coffee break.
Episodes
Domestic transfer pricing: section 31 and SEZ companies
Does transfer pricing in South Africa still only apply to international transactions? The Taxation Laws Amendment Bill published on 21 October extends section 31 of the Income Tax Act to a domestic context for the first time, and this episode looks at where, how and why.The episode starts with the transfer pricing concept itself: why a high-taxed and a low-taxed entity in the same economic unit ha
Deducting another group company's expenses: section 11(a)
Can one group company deduct the operating costs of another under section 11(a) of the Income Tax Act? This episode examines a tax court judgment on a South African subsidiary of a US-listed group that paid the care and maintenance costs of a related chrome mine, Clarice Mining, and claimed those costs as a deduction.The episode sets out the facts: the chrome offtake agreement, the plant the taxpa
Remittance of percentage-based penalties: section 213 TAA
Can a 10% late payment penalty be remitted, and on what grounds? This episode of Tax Break works through the percentage-based penalties imposed under section 213 of the Tax Administration Act (TAA) and the permutations for requesting remittance.Pieter starts with what these penalties are and where they sit in Chapter 15 of the TAA, alongside fixed amount penalties. He traces the provisions in othe
Dividend stripping and the GAAR: CGT and USPs
Does the July 2026 tax court judgment on dividend stripping and the general anti-avoidance rule (GAAR) mean these transactions can no longer be done? This episode answers a listener's question about that case and reads it against section 22B of the Income Tax Act, paragraph 43A of the Eighth Schedule and the current understatement penalty (USP) regime.The episode starts with the facts: seven a
Interest deduction limitations: section 23M of the Income Tax Act
When does section 23M of the Income Tax Act limit the interest a company can deduct on debt owed to a creditor in a controlling relationship, and why is it not just a cross-border rule? This episode of Tax Break highlights three pointers for identifying whether s 23M applies.Pieter starts with the origin of the provision in the 2013 Amendment Act alongside the OECD BEPS Action 4 work on interest d
Fixing bona fide errors on tax returns: USP risks
Understatement penalties (USP) and bona fide inadvertent errors after the amendment to section 222 of the Tax Administration Act (TAA): if you correct an error on a return that has already been assessed, has the amendment created a new risk?The request for correction function on SARS eFiling, and the objection route where an assessment has already been audited or verified, have been the standard w
Reportable arrangements: section 35 of the Tax Administration Act
Reportable arrangements (RAs) under section 35 of the Tax Administration Act are often overlooked by advisors, and frequently only surface when an accountant reaches the "reportable arrangement" question on the tax return. This episode of Tax Break sets out what reportable arrangements are, where they are found in the legislation, and what to do when a transaction is reportable.Reporting
Are self-insurance premiums tax deductible? The Meiring Citrus judgment
Are self-insurance premiums deductible? In this episode of Tax Break, I discuss the deductibility aspect of the Western Cape High Court judgment in CSARS v Meiring Citrus (Pty) Ltd. I cover:The two grounds that SARS abandonedThe court’s conclusion as to whether the taxpayer actually incurred expenditureWhy I disagree with the court's position on expenditureThe court’s position on the capital n
Section 99 prescription: When can SARS reopen a tax assessment after three years? CSARS v Meiring Citrus
When does prescription protect taxpayers from SARS issuing additional assessments? Section 99 of the Tax Administration Act generally bars SARS from issuing an additional assessment more than three years after the original assessment issued by SARS. Section 99(2) lifts that bar where the tax was not assessed due to fraud, misrepresentation or non-disclosure of material facts.In this episode of Tax
2026 draft TALAB: PAYE for foreign employers with SA permanent establishments, provisional tax penalties and VDP changes
The National Treasury published the 2026 draft Tax Administration Laws Amendment Bill (draft TALAB) for public comment on 30 July 2026. In this episode, I discuss three proposed amendments with clear practical impact for South African taxpayers and their advisors, two of which are favourable to taxpayers.The topics covered:· Employees' tax (PAYE): a proposal to narrow the withholding obl
2026 Draft Tax Bills: CFCs, dividend stripping, interest deductions, VAT on leasehold improvements
South Africa’s National Treasury published the 2026 draft tax law amendments for public comment on 30 July 2026. Although proposals are technical, tax practitioners and CFOs need to assess whether their businesses or clients are affected.In this episode I analyse four key proposals: the interaction between the controlled foreign company (CFC) rules and the domestic treasury management company (DTM
CSARS v Meiring Citrus: substance over form, simulation and the deductibility of insurance premiums
Does the label on a contract determine its South African tax consequences? If you call an agreement a loan, are the payments deductible interest? If you call it a lease, are the outflows deductible rent? In CSARS v Meiring Citrus the Western Cape High Court considered whether premiums on a contract labelled an insurance policy were deductible.In this episode I examine the key aspects of the judgme
Are your zero-rated supplies really zero-rated?
Zero-ratings are complex and often underestimated by taxpayers and their advisors. The exposure may be significant if you get it wrong, especially on recurring transactions. Interpretation Note 31 is an essential part of applying a zero-rating. SARS issued a revised version of this interpretation note (Issue 5), nearly 10 years since the previous version. In this episode, I discuss zero-rating, th
Taxation of crypto assets
SARS issued a draft guide on the taxation of crypto assets. In this episode, I discuss a few aspects of this draft guide that I believe offer valuable insights into SARS’ position on these assets.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or require tax advice.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. Y
Section 42: What is it not? (Part 2)
Section 42 of the Income Tax Act provides relief for asset-for-share transactions. In this episode, I discuss some anti-avoidance rules to consider when dealing with asset-for-share transactions.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or require tax advice.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. Yo
Section 42: What is it? (Part 1)
Section 42 of the Income Tax Act provides relief for asset-for-share transactions. In this episode, I discuss how the provision works, some of its history and context as well as its purpose. You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or require tax advice.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You ar
Related party loans: To charge interest or not?
When does the tax law require a person to charge interest? The answer is never. It only sets out what the tax implications are if parties do not charge interest. In this episode, I talk about tax implications that may affect the decision to charge interest or not.If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax
Timing matters in tax
Taxpayers often suggest that as long as SARS taxes an amount, or a deduction is only claimed once, then that should be acceptable. This is however not correct – the timing of the inclusion or deduction matters. In this episode, I speak about a recent tax court case that illustrates the importance of timing.If you have an idea or suggestion for an episode or would like to see and vote for suggestio
Key aspects of partnership tax
SARS recently launched the IT3(BO) third party declaration process that relates to the income tax of partnerships. I take this opportunity to discuss some of the key principles of partnership taxation in this episode.If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app.You can
The ABSA case: more on the GAAR
The Constitutional Court recently ruled on two legal questions relating to the GAAR raised in a review application by ABSA. In this episode, I discuss the case and share my thoughts on some aspects of the judgment. If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app. You can
Is your home owners association’s income tax treatment correct?
SARS issued an updated version of Interpretation Note 64 in December 2025. This interpretation note deals with, amongst others, the taxation of home owners associations. In this episode, I discuss some of the changes from the previous version of the interpretation note to the current one – particularly those relating to home owners associations.If you have an idea or suggestion for an episode or w
Changes to the VAT registration thresholds – what should vendors in the R1m to R2,3m bracket do now?
The National Treasury announced changes to the VAT registration thresholds in the 2026 Budget Review. Some vendors may be considering deregistration as a result of these changes. In this episode, I discuss some practical considerations to keep in mind when deciding whether to deregister. If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listene
Recent trends: be careful of the GAAR
There has recently been an increase in the number of cases before the courts involving the general anti-avoidance rules (the GAAR). In this episode, I discuss the key elements of the GAAR. If you have an idea or suggestion for an episode or would like to see and vote for suggestions by other listeners, please visit the Tax Break app at https://tax.pvdz.co.za/app. You can contact me at pieter@pvdz
Tax in the 2026 South African Budget
There is always a lot of excitement about budget and 2026 was no different. In this episode, I discuss some tax proposals in the budget that could be interesting for tax professionals and practitioners. You can contact me at pieter@pvdz.co.za if you have any feedback on the episode, would like to suggest a topic for a future episode or require tax advice.My website contains more resources and ar
Section 7C: how does SARS interpret it?
Section 7C has been a hot topic for tax practitioners since its introduction in the Income Tax Act as part of the 2016 amendments. It is one of the few sections that most people recognise by the section number! SARS issued a draft interpretation note for comment late in November 2025. Although this document is only a draft, one can glean some insight into SARS’ approach and interpretation of the p
Interest deductibility
SARS recently issued an interesting ruling on a something that comes up very often in practice - interest deductibility. In short, the ruling deals with the deductibility of interest on a loan that will be used to redeem preference shares. In this episode, I discuss the ruling, recap on the requirements for interest to be deductible and consider why the taxpayer may have felt it needed to apply fo
The small business CGT exclusion
Consider the following scenario: you, or perhaps your client, owns a small business. The time has arrived, as with many small businesses, to sell - whether the business has reached a point where it requires a larger structure to grow, perhaps an opportunity to sell arose, or the owner and operator may just no longer be interested in conducting it - so CGT is on the cards. The CGT rules in the Eigh
Considering VAT on grants
When thinking about VAT and grants, your first instinct is probably that there should not be VAT on a grant. In this episode, I look at a tax court case that illustrates the importance of being careful when dealing with VAT and grants, as this can be more complex than it seems at first.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode, would like to suggest a topic
Pointers for share incentive schemes
Many companies, both large and small, use share incentives for key staff members to align their objectives with those of the company. The design may look different between - for example, listed or private companies. However, the tax considerations at the core of the schemes are actually very similar - so question is then, what are these key tax matters to consider? In this episode, I discuss some
Dividend or donation?
If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? SARS recently issued Binding Private Ruling 423 on a set of facts involving this question. In this episode, I discuss the ruling and the underlying principles.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like
Changes to USPs in 2026
The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I discuss the amendments to the USP regime.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to
Changes to VAT for schools in 2026
The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I discuss the amendments relating VAT on supplies by schools.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. Y
The 2025 tax amendment bills
The National Treasury published the 2025 tax laws amendment bills on 12 November 2025. In this episode, I highlight some of the key amendments in these bills.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are
Get a tax ruling?
Taxpayers can obtain certainty on uncertain tax positions by requesting an advance tax ruling from SARS. In this episode, I discuss some of the requirements for such rulings that you may have to bear in mind when evaluating this course of action.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contain
Valuing trading stock for tax purposes
Taxpayers may value closing stock at less than its cost in certain circumstances. SARS recently issued Interpretation Note 140 on this topic. In this episode, I discuss some of SARS’ views from the interpretation note.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and article
Readily apparent undisputed errors
Taxpayers may request SARS to reduce assessments in the case of readily apparent undisputed errors. SARS recently issued a draft interpretation note on this topic. In this episode, I highlight some key views in this draft interpretation note.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains mo
When will SARS respond?
Taxpayers who submit information to SARS during a dispute are often anxious to receive a response. In this episode, I discuss som timeframes that the law provides for some responses.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://t
Connections via trusts
Many anti-avoidance rules rely on a connected person relationship as a trigger to apply. In this episode, I discuss the definition of a connected person to a trust.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. Yo
VAT and agency relationships
The VAT Act contains specific provisions dealing with agents. In this episode, I discuss some of the key provisions that apply to agency relationships.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome
Tax and influencers
SARS recently established a specialised segment focusing on influencers. In this episode, I share a few thoughts on some of the tax considerations that this category of taxpayer may need to think about.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may inter
Reasons for assessments
If a taxpayer is aggrieved by certain decisions or an assessment, they may object against it. In this episode, I discuss a recent tax court case where the court considered whether SARS’ reasons provided to the taxpayer were sufficient.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more reso
Section 8E proposal retracted and proposed changes to CIS taxation
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. The draft bills include proposed affecting section 8E and also how CIS yields are taxed. In this episode, I discuss the latest development affecting the section 8E proposals as well as the proposed changes to the taxation of CIS yields.You can contact me at pieter@pvdz.co.za if you have any feedback
Proposed changes – Understatement penalties (USPs)
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. The draft bills include a proposal affecting understatement penalties and the roleof bona fide inadvertent errors. In this episode, I discuss the proposed changes and share my initial thoughts about it.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to su
Proposed changes – Individuals with suspect trades
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. The draft bills include a proposal relating to section 20A, which deals with ring-fencing of losses from certain suspect trades. In this episode, I discussthe proposed changes and share my initial thoughts about it.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or wou
Proposed changes – Preference shares
The National Treasury published the draft tax law amendment bills for comment on 16 August 2025. A significant proposal relates to section 8E, which deals with hybrid equity instruments. In this episode, I discuss the proposed changes and share my initial thoughts about it.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a futur
Who are provisional taxpayers?
Provisional tax is one of the mechanisms used to collect income tax. Whether an individual is a provisional taxpayer or not, amongst others, affect when they need to submit their incometax returns. In this episode, I consider the definition of a provisional taxpayer. You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future epis
South African tax on residents / non-residents
I often get the question whether a person who ceased being a resident still needs to pay tax and submit returns in South Africa. This question goes back to the fundamental principles relating to how residents and non-residents are taxed. In this episode, I discuss how non-residents are taxed in South Africa.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would
Notional input tax
Notional input tax is not a new topic in the VAT Act. There are, however, still some misconceptions about it. In this episode, I discuss some of the principles of notional input tax.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://t
VAT apportionment
VAT apportionment is often a complex matter for entities that make both taxable and non-taxable supplies. In this episode,I briefly discuss some key concepts and considerations when it comes to VAT apportionment.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that
Tax considerations when selling foreign assets
Given the volatile economic conditions globally, many South Africans are selling or re-balancing their exposure to foreign assets. A question that naturally comes up is what are the taximplications of selling these foreign assets? In this episode, I discuss some key principles to consider in this regard. You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would lik
The importance of financial statements for tax purposes
SARS requires companies to submit their financial statements when they file their tax returns. The financial statements are critical when the tax return is further investigated or audited. In this episode, I discuss a recent case which may hold some lessons for other taxpayers on the importance of ensuring alignment between their financial statements and the tax return.You can contact me at piete
Debit loans and deemed dividends – practical considerations
If a company advances a loan to a shareholder and does not charge interest at the official rate a deemed dividend arises. In this episode, I discuss some of the practical considerations relating to this deemed dividend.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articl
Automatic VAT registrations
Several taxpayers received correspondence in recent months from SARS indicating that they have been registered as VAT vendors, despite not applying to be registered. In this episode, I consider the provisions of the VAT Act that deal with these registrations and also share some thoughts about steps to consider if the entity should not have been registered.You can contact me at pieter@pvdz.co.za
Tax season 2025
The Commissioner of the South African Revenue Service annually publishes a notice relating to the returns to be submitted. In this episode, I consider this notice for the 2025 tax season.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – http
Tax implications of share-based staff incentives
There are many differences between the tax and accounting treatment of transactions and arrangements. Share-based payments often result in such differences to be adjusted for in tax computations. In this episode, I discuss some tax and accounting considerations of share-based payment staff incentives.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to
Tax deductibility of raising fees
Taxpayers often incur significant amounts of raising fees in respect of debt funding. The deductibility of these fees was recently considered in a tax court case. I discuss that case and the court’s reasoning in this episode.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and
Connected persons vs group of companies
The concepts of connected person and group of companies that are found in the tax legislation may seem similar at first, but they serve very different purposes. In this episode, I speak about these terms and where they are generally used in the legislation.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My webs
Input tax on business expenses
VAT vendors are entitled to deduct input tax on goods or services acquired for purposes of making taxable supplies. However, there are some exceptions where input tax is prohibited despite the goods or services being acquired for business purposes. In this episode, I discuss a case that deals with one such instance.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode o
Trusts with non-resident beneficiaries
Several recent amendments and developments affect trusts with non-resident beneficiaries. In this episode, I discuss the tax considerations that trustees of trusts with non-resident beneficiaries should be aware of.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles t
What is value shifting?
Many transactions, especially reorganisations, involve transfers of assets from one person to another. One question that often comes up in arrangements between related persons is whether there may be elements of value shifting. In this episode, I discuss the concept and some of the tax implications thereof.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would l
Changes to VAT on electronic services
Foreign persons who supply electronic services consumed in South Africa may be required to register as VAT vendors in South Africa. The regulations governing these services recently changed. I discuss the changes in this episode.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources
Dividends to non-shareholders
What are the tax implications when a company declares dividends to someone other than its shareholder? In this episode, I talk about two tax implications to consider in the context of such arrangements.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may inter
Loans by shareholders to companies
Shareholders often fund companies through loans. In this episode, I discuss tax implications to consider for such loans, especially when the loan does not bear interest.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za
15,5% VAT from 1 May 2025?
The Minister of Finance announced an increase of 0,5% in the VAT rate with effect from 1 May 2025 in the 2025 Budget. From reports in the media, it is by no means certain that this rate increase will be approved by Parliament. In this episode I consider the legislation that gives effect to the rate increase and related matters.You can contact me at pieter@pvdz.co.za if you have any feedback on t
Tax proposals in the 2025 Budget
The Minister of Finance presented the 2025 Budget in Parliament on 12 March 2025. In this episode, I talk about some of the tax proposals in this budget.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welco
What if the VAT rate changes?
The VAT rate may change when the revised budget is presented in March. In this episode, I talk about some of the practical realities that vendors would face if the rate changes.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pv
Provisional tax – what if the estimate is not right?
The end of February means provisional tax for many taxpayers. In estimating their taxable income, the question often comes up – what if I get the estimate wrong? In this episode, I consider some of the implications of estimates that turn out to be inaccurate.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My we
Lessons from recent diesel rebate cases
Taxpayers in certain industries qualify for diesel rebates. Two recent cases highlighted some aspects of these rebates that may be important for taxpayers to consider. In this episode, I share my thoughts on some lessons one can take from the cases. You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website con
The economics of loans by companies to shareholders
Companies and their shareholders often find themselves in a tough spot when the company advances substantial amounts to its shareholders as loans. In this episode, I talk about some of the economic considerations resulting from the tax implications of such loan accounts.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future e
Trusts - good or bad?
Someone recently asked me whether they should advise their clients to keep their assets in trusts. This depends on the facts and circumstances of each case and some tax considerations may play a role. In this episode, I discuss some of the tax implications that persons who consider holding their assets in trusts should consider.You can contact me at pieter@pvdz.co.za if you have any feedback on
“Tips & tricks” for objections (Part 2)
A listener asked me to record an episode on the “tips & tricks” when lodging an objection. In this episode, the second of the series, I discuss some important aspects of the grounds on which an objection is lodged.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and article
“Tips & tricks” for objections (Part 1)
A listener asked me to record an episode on the “tips & tricks” when lodging an objection. This process is governed by law and the tax dispute rules, rather than tips and tricks! In this episode, I share some thoughts on some key aspects of the process and rules that apply when lodging an objection.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like
Beneficial ownership information
Several South African tax returns, including the ITR14 and ITR12T, require beneficial ownership information. Who are the beneficial owners of a company or trust? In this episode, I discuss the term beneficial owner.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles t
VAT adjustments for residential property developers
In this episode, I talk about the VAT considerations that residential property developers should be aware of when they lease properties initially developed to sell.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. Yo
A VAT amendment that comes into effect on 1 January 2025
In this episode, I discuss an amendment to the definition of resident of the Republic in the VAT Act that takes effect on 1 January 2025.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a loo
Tax allowances on solar assets
In this episode, I provide an overview of some of the tax allowances available for solar assets.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
The SA/Kuwait DTA
In this episode, I consider the broader impact of the recently ratified protocol to the South Africa/Kuwait double tax agreement.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
The conduit principle and capital gains tax
In this episode I discuss the conduit principle’s application in the context of capital gains tax and the Thistle Trust case.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
The conduit principle and trust income
In this episode I discuss the conduit principle that applies to trust income and an amendment that took effect from 1 March 2024.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
When should a vendor claim input tax?
In this episode I deal with a question about when a VAT vendor should claim input tax.You can contact me at pieter@pvdz.co.za if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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