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. It is important for taxpayers to appraise the latest developments and to consider areas that may be applicable to their circumstances, but it is not easy for normal taxpayers to keep up to date with this bombardment of constant changes. For this reason Johan keeps himself up to date with the latest development by preparing a comprehensive tax update every quarter which takes these developments into account.

From time to time Johan also writes articles, contributes to other publications on an ad hoc basis and also presents on topics dealing with tax issues from time to time.

Therefore Johan’s understanding of South Africa’s ever-changing and complex tax environment, makes him essential in your business, to help you through tax problems, reduce taxation and minimize tax risks.

To view these tax updates please click on the period you are interested in see below (Note: Tax updates for prior periods will be provided on request)

2022

• Quarterly tax update for 1 October 2022 – 31 December 2022
• Quarterly tax update for 1 July 2022 – 30 September 2022
• Quarterly tax update for 1 April 2022 – 30 June 2022
• Quarterly tax update for 1 January 2022 – 31 March 2022

2021

• Quarterly tax update for 1 October 2021 – 31 December 2021
• Quarterly tax update for 01 July 2021 – 30 September 2021
• Quarterly tax update for 01 April 2021 – 30 June 2021
• Quarterly tax update for 1 January 2021 – 31 March 2021

2020

• Quarterly tax update for 1 October 2020 – 31 December 2020
• Quarterly tax update for 01 July 2020 – 30 September 2020
• Quarterly tax update for 01 April 2020 – 30 June 2020
• Quarterly tax update for 1 January 2020 – 31 March 2020

2019

• Quarterly tax update for 1 October 2019 – 31 December 2019
• Quarterly tax update for 1 July 2019 – 30 September 2019
• Quarterly tax update for 1 April 2019 – 30 June 2019
• Quarterly tax update for 1 January 2019 – 31 March 2019

2018

• Quarterly tax update for 1 October 2018 – 31 December 2018
• Quarterly tax update for 1 July 2018 – 30 September 2018
• Quarterly tax update for 1 April 2018 – 30 June 2018
• Quarterly tax update for 1 January 2018 – 31 March 2018

2017

• Quarterly tax update for 1 October 2017 – 30 December 2017
• Quarterly tax update for 1 July 2017 – 30 September 2017
• Quarterly tax update for 1 April 2017 – 30 June 2017
• Quarterly tax update for 1 January 2017 – 31 March 2017

2016

• Quarterly tax update for 1 October 2016 – 31 December 2016
• Quarterly tax update for 1 July 2016 – 30 September 2016
• Quarterly tax update for 1 April 2016 – 30 June 2016
• Quarterly tax update for 1 January 2016 – 31 March 2016

2015

• Quarterly tax update for 1 October 2015 – 31 December 2015
• Quarterly tax update for 1 July 2015 – 30 September 2015
• Quarterly tax update for 1 April 2015 – 30 June 2015
• Quarterly tax update for 1 January 2015 – 31 March 2015

2014

• Quarterly tax update for 1 October 2014 – 31 December 2014
• Quarterly tax update for 1 July 2014 – 30 September 2014
• Quarterly tax update for 1 April 2014 – 30 June 2014
• Quarterly tax update for 1 January 2014 – 31 March 2014

2013

• Quarterly tax update for 1 October 2013 – 31 December 2013
• Quarterly tax update for 1 July 2013 – 30 September 2013
• Quarterly tax update for 1 April 2013 – 30 June 2013
• Quarterly tax update for 1 January 2013 – 31 March 2013

2012

• Quarterly tax update for 1 October 2012 – 30 December 2012
• Quarterly tax update for 1 July 2012 – 30 September 2012
• Quarterly tax update for 1 April 2012 – 30 June 2012
• Quarterly tax update for 1 January 2012 – 31 March 2012

Published Articles

Here are some of Johan’s published articles for your consideration (in some instances the articles were written with colleagues):

• Prepayments – Section 23H – Shifting goalposts
• Lockdown, Prescription Interruption (August 2020)
• Lockdown, Dispute period interruption (August 2020)
• Section 103(2) – Digicall Solutions
• Non Executive Directors – Employees’ tax (PAYE) & VAT (May 2017)
• Related Finance Charges vs Similar Finance Charges (May 2017)
• Interest on late payment (March 2016)

• VAT zero-rating of supplies to Custom Controlled Areas or IDZ operators (November 2015)
• Non-payment of VAT: Is it theft? (September 2015)
• Cancellations’ CGT implications (September 2015)
• Development in the Construction and Interpretation of Fiscal Legislation (July 2015)

• VAT input tax on raising fees (May 2013)
• A departure from ‘adequate reasons’ and common sense to the proposed draft Tax Court Rules (May 2013)
• Pension Funds’ agency appointments (February 2013)

• Constitutional rights and Sprigg paradox (July 2012)

• Yet another amnesty … use it to buy peace of mind (November 2011)
• Adequate reasons: Sprigg’s prejudice adds to jurisprudence (August 2011)
• Pre-production interest deductions proposed deletion (June 2011)
• Voluntary disclosure programme’s finale … an opportunity to repair your tax indiscretions (June 2011)
• VAT input tax recoupment governed by a host of regulations (June 2011)
• Tax Effective Structuring – When falling foul or is the fowl flying? (January 2011)
• NWK’s simulated lending arrangements (January 2011)

• Debtors on yearend – tax saving opportunity (December 2010)
• Internal transfer pricing, be careful, be very careful (December 2010)
• What’s in an assessment? SARS now knows … to its cost (November 2010)
• Like it or not, SARS, PPP’s infrastructure may be trading stock (October 2010)
• Tax disputes … more than one way of skinning the cat (October 2010)
• Emerging Farmers’ Court Triumph over SARS (October 2010)
• SARS Agency appointments found to be questionable (January 2010)

• To pay or not to pay (November 2009)
• Structural fog, semantic fog and legislative fog (October 2009)
• SARS loses out for failing to follow correct procedure (September 2009)

Authored and Co-Authored

Johan is the author of the:

• South African component in Law Business Research’s book on ‘The Tax Disputes and Litigation Review’. (This chapter is as at 1 December 2014)
• South African component in the IBFD’s book on ‘Transfer Pricing and Dispute Resolution’. (This chapter is as at 16 January 2014)

Unreported Case

Johan was involved in the following unreported case:

• Grain SA v Commissioner for the South African Revenue Service

Presentations

Here are some of Johan’s presentations in power point:

• Retirement funds changes – 2013
• Agency or third party appointment – 22 May 2013
• Tax Administration Act – 2012
• Ackermans Case – 2011
• First South African Holdings case – 2011
• Grain SA case – 2011
• Sprigg case – 2011
• PPP Presentation – 2010