The only certain thing about South Africa’s taxes is constant change, and that is by way the Minister of Finance’s annual Budget Speech, legislative amendments, regulations, tax cases, interpretation notes and rulings.
Johan Kotze –
Tax Dispute Resolution
Welcome to this website, which provides an overview of my work in tax dispute resolution, litigation and advisory.
I am a Tax Executive: Head of Tax Dispute Resolution at Shepstone & Wylie Attorneys, where I assist clients with complex tax disputes, engagements with SARS, and related advisory matters.
With more than 35 years’ experience in tax, my practice focuses particularly on:
– tax disputes and litigation,
– dispute management and resolution,
– tax risk and advisory,
– and navigating complex engagements with SARS.
This website also serves as a repository for my quarterly tax updates and published articles dealing with developments in South African tax law and practice.
Based in Gauteng, I advise clients across South Africa and the broader region.
Should you wish to discuss any tax-related matter, you are welcome to make contact.
Tax disputes generally arise when SARS issues an assessment with which a taxpayer disagrees and is aggrieved by.
It happens that taxpayers fall in arrears with their taxes, or that the lack of cash-flow precludes tax from being paid.
South Africa has many different taxes, i.e. income tax, value-added tax, secondary tax on companies, dividend tax, capital gains tax, etc.
Tax has a continuous impact on a business, think of PAYE, VAT and provisional tax.
Buying a new business may require having to buy the shares of a company.
Tax is complex and as a result mistakes can be made which may result in too much tax being paid to SARS.