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 welcome to take a look!
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 contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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 articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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 more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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://tax.pvdz.co.za. You are welcome to take a look!
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. You are welcome to take a look!
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 to take a look!
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 interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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 resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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 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 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 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 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 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 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 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!
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 episode.
My website contains more resources and articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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 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!
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://tax.pvdz.co.za. You are welcome to take a look!
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 may interest you – https://tax.pvdz.co.za. You are welcome to take a look!
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 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!
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 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!
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 articles that may interest you – https://tax.pvdz.co.za. You are welcome to take a look!