Pieter van der Zwan
& Associates
We specialize in South African tax and IFRS advice. Our clients get high-quality advice from an advisor with whom they can build a close long-term personal working relationship.
Services
We offer tailored South African tax solutions to our clients. Our clients can expect solutions that combine technical excellence and practical insight with the personal touch of a trusted advisor.
Corporate Tax Computations
We assist corporate taxpayers to prepare or review their income tax and deferred tax computations.
Tax Reviews
Proactive management and monitoring of your tax affairs avoids disputes and leakages. We perform reviews for corporates and high net-worth taxpayers.
Tax Disputes
We assist taxpayers and their accountants to successfully navigate the tax dispute process from responding to audit findings to appeals.
Tax Opinions
We provide clients with balanced and well-researched opinions on South African tax matters (including section 223(3) opinions).
Structuring and Advice
We assist taxpayers and advisors to assess the tax implications and risks of various alternatives for transactions and structures to ultimately find a tailored solution.
Correspondence with SARS
We assist taxpayers to obtain advance tax rulings, opinions, and directives from SARS.
Expertise
We advise on a wide range of South African tax matters.
Our areas of experience and expertise include:
Acquisition of businesses
Sale of shares or businesses
Corporate reorganisations
Financing arrangements
Investment funds
Wealth structures
Clients
We aim to build a long-term working relationship with each client. Our regular clients are:
SMEs and their owners
Corporates
International groups
Investment funds
High-net worth individuals
Family trusts
Accountants and auditors
Law firms
Financial planners
Prof Pieter van der Zwan
Pieter is a chartered accountant (CA(SA)) who holds a master’s degree in tax. He is an associate professor at a South African university where he is responsible for a master’s degree in tax. He is the author of chapters in various textbooks, peer-reviewed articles, and articles in industry publications. He has been practicing as an independent tax and technical accounting advisor since 2010. He serves on technical committees of various professional bodies.
Podcast
Articles
Tax complexities of lease arrangements
The tax implications of lease arrangements may be inherently complex in nature. This includes the tax treatment of lease premiums and leasehold improvements. The tax court recently considered a case dealing with lease premiums in case no 14189. This article provides...
Assumption of contingent liabilities in restructuring transactions
The Income Tax Act contains a number of special rules, often referred to as the corporate rules, to facilitate certain restructuring arrangements in a tax neutral manner. These rules were amended in 2017 by the addition of a definition of debt, which specifically...
VAT: Separation of supplies into parts
Where a supply consists of parts that would be subject to different VAT rates if consideration had been charged separately for each part, the VAT Act requires that such parts be treated as separate supplies (section 8(15) of the VAT Act). This article briefly reviews...
Budget 2019: Business and corporate tax perspective
The National Treasury published the Budget Review 2019 (‘BR2019’) on 20 February 2019. No significant adjustments were made to tax rates and the general perception of commentators appears rule to be that the BR2019 was less eventful from a tax perspective than in...
Deductions allowed for future expenditure
Taxpayers are taxed on income at the earlier of the date of receipt or accrual and are entitled to deduct expenditure to produce this income when such expenditure has been incurred. While the these two sets of events may in some instances fall in the same year of...
Timing of accrual of proceeds from cash sales of property
A taxpayer is generally taxed on amounts at the earlier of accrual or receipt of those amounts. If one looks back at case law over the years, the timing of accrual of amounts has often been a contentious matter. The recent judgment in Milnerton Estates Ltd v CSARS in...
Trust our expert knowledge and experience to reduce your uncertainty and solve your complex tax problems.
Need Advice?
We regularly advise and assist clients with South African tax matters. Do you need an opinion on the South African tax implications of a transaction or arrangement? Do you require assistance to resolve a tax dispute?