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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
- 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 [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!
6 min - 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 [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 - 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 [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 - 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 [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!
7 min - 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 [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 - 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 [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 - 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 [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 - 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 [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 - 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 [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!
6 min - 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 [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
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!