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Tax Break: South African tax for professionals
By Professor Pieter van der Zwan | South African Tax SpecialistBusiness
Tax Break: South African tax for professionals episodes
- 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 [email protected] 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!
10 min - 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 [email protected] 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!
12 min - 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 [email protected] 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!
11 min - 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 [email protected] 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!
9 min - 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 [email protected] 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!
8 min - 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 [email protected] 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!
9 min - 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 [email protected] 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!
13 min - 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 [email protected] 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!
11 min - 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 [email protected] 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!
11 min - 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 [email protected] 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!
17 min
About Tax Break: South African tax for professionals
From the publisher's feed
Tax Break is a podcast for any professional who works with South African tax regularly. This includes tax practitioners, tax professionals, financial managers (FMs), financial directors (FDs), CFOs,…
accountants, auditors, lawyers and corporate finance advisors. The host is Professor Pieter van der Zwan, a South African chartered accountant, who lectures the masters programme in tax at a South African university. He has 20 years experience in advising companies, high net worth individuals, accountants, lawyers and corporate finance professionals on South African tax and IFRS. In each episode he discusses a topic or a recent development in South African tax including new cases, changes to the legislation, SARS guidance and topics that often surface in his consulting practice. And each episode is only 10-15 minutes long, just enough for you to listen to during your coffee break!