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Pieter Van Der Zwan

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Tax Break in AfrikaansTax Break in AfrikaansEpisode 48: Denkbeeldige insetbelastingDenkbeeldige insetbelasting is nie ‘n nuwe konsep in die BTW Wet nie. Daar is egter steeds dikwels onsekerheid hieroor. In hierdie episode gesels ek oor sommige beginsels rakendedenkbeeldige insetbelasting.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is noghulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-07-3109 minTax BreakTax BreakEpisode 48: Notional input taxNotional 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!2025-07-3109 minTax Break in AfrikaansTax Break in AfrikaansEpisode 47: BTW inset-toedelingBTW inset-toedeling is dikwels ‘n komplekse aangeleentheid vir entiteite wat beide belasbare en nie-belasbare lewerings maak. In hierdie episode gesels ek kortliks oor sleutel konsepte en oorwegings wanneer dit by BTW toedeling kom.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-07-2410 minTax BreakTax BreakEpisode 47: VAT apportionmentVAT 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!2025-07-2409 minTax Break in AfrikaansTax Break in AfrikaansEpisode 46: Belastingoorwegings met die verkoop van buitelandse batesGegewe die volatiele ekonomiese toestande wereldwyd is daar heelwat Suid-Afrikaners wat buitelandse bates verkoop of hulle buitelandse blootstelling aanpas. ‘n Vraag wat dandikwels opkom is wat die belastingimplikasies is wanneer buitelandse bates verkoop word? In hierdie episode gesels ek oor ‘n paar sleutel oorwegings in hierdie verband.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-07-1710 minTax BreakTax BreakEpisode 46: Tax considerations when selling foreign assetsGiven 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!2025-07-1710 minTax Break in AfrikaansTax Break in AfrikaansEpisode 45: Die belangrikheid van finansiele state vir belasting doeleindesDie SAID vereis dat maatskappye hulle finansiele state verskaf wanneer hulle belastingopgawe indien. Die finansiele state is krities wanneer die belastingopgawe verder ondersoek of geoudit word. In hierdie episode gesels ek oor ‘n onlangse saak wat moontlike sekere lesse vir ander belastingpligtiges inhou rondom die belangrikheid van belyning tussen die finansiele state en belastingopgawes.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-07-1015 minTax BreakTax BreakEpisode 45: The importance of financial statements for tax purposesSARS 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 intere...2025-07-1012 minTax Break in AfrikaansTax Break in AfrikaansEpisode 44: Debiet lenings en geagte dividende – praktiese oorwegingsWanneer ‘n maatskappy ‘n lening aan ‘n aandeelhouer toestaan en nie rente teen die amptelike rentekoers daarop hef nie ontstaan daar ‘n geagte dividend. In hierdie episode gesels ek oor ‘n paar praktiese oorwegings rondom hierdie geagte dividende.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-07-0306 minTax BreakTax BreakEpisode 44: Debit loans and deemed dividends – practical considerationsIf 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!2025-07-0308 minTax Break in AfrikaansTax Break in AfrikaansEpisode 43: Outomatiese BTW registrasiesSommige belastingpligtiges het die afgelope paar maande korrespondensie van die SAID ontvang wat aandui dat hulle as BTW ondernemers geregistreer is, alhoewel hulle nie aansoek gedoen het hiervoor nie. In hierdie episode oorweeg ek die bepalings van die BTW Wet wat met hierdie registrasies handel en deel ‘n paar gedagtes oor stappe om te oorweeg indien die entiteit nie geregistreer moes wees nie.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my web...2025-06-2611 minTax BreakTax BreakEpisode 43: Automatic VAT registrationsSeveral taxpayers received correspondence in recent months from SARS indicating that they have been registered as VAT vendors, despite not applying to be registered. In this episode, I consider the provisions of the VAT Act that deal with these registrations and also share some thoughts about steps to consider if the entity should not have been registered.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 – ...2025-06-2610 minTax BreakTax BreakEpisode 42: Tax season 2025The 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 ⁠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!2025-06-1905 minTax Break in AfrikaansTax Break in AfrikaansEpisode 42: Belastingseisoen 2025Die Kommissaris van die Suid-Afrikaanse Inkomstediens publiseer jaarliks ‘n kennisgewing rakende die indiening van opgawes. In hierdie episode gesels ek oor die kennisgewing vir die 2025 belastingseisoen.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-06-1906 minTax BreakTax BreakEpisode 41: Tax implications of share-based staff incentivesThere 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 ⁠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!2025-06-1211 minTax Break in AfrikaansTax Break in AfrikaansBelasting oorwegings vir aandeel-gebaseerde personeelaansporingsDaar is heelwat verskille tussen die belasting en rekeningkundige hantering van transaksies en reelings. Sulke verskille waarvoor aansuiwerings in die belastingberekening gemaak moet word bestaan dikwels in die geval van aandeel-gebaseerde betalings. In hierdie episode gesels ek oor van die belasting en rekeningkundige oorwegings van toepassing op aandeel-gebaseerde personeel aansporings.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-06-1214 minTax Break in AfrikaansTax Break in AfrikaansEpisode 40: Belasting aftrekbaarheid van kostes om skuld te bekomBelastingpligtiges gaan dikwels wesenlike bedrae kostes (raising fees) aan om skuldfinansiering te bekom. Die belastinghof het onlangs die aftrekbaarheid van hierdie kostes oorweeg. Ek gesels in die episode oor die saak en die hof se redenasie rondom die kostes.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-06-0510 minTax BreakTax BreakEpisode 40: Tax deductibility of raising feesTaxpayers 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 ⁠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!2025-06-0509 minTax Break in AfrikaansTax Break in AfrikaansEpisode 39: Verbonde persone/ groep van maatskappyeDie begrippe van verbonde persone en groep van maatskappy wat in die belastingwetgewing voor kom lyk dalk op eerste oogopslag soortgelyk, maar die terme het baie uiteenlopende doele. In hierdie episode gesels ek oor die terme en waar dit gewoonlik in die wetgewing gebruik word.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-05-2905 minTax BreakTax BreakEpisode 39: Connected persons / group of companiesThe 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 ⁠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!2025-05-2906 minTax BreakTax BreakEpisode 38: Input tax on business expensesVAT 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 ⁠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 ar...2025-05-2207 minTax Break in AfrikaansTax Break in AfrikaansEpisode 38: Insetbelasting op besigheidskostesBTW ondernemers is geregtig om insetbelasting te eis op goedere en dienste verkry om belasbare lewerings te maak. Daar is egter gevalle waar insetbelasting verbied word, selfs al hou die goedere en dienste verband met die ondernemer se besigheid. In hierdie episode gesels ek oor ‘n saak wat met so ‘n geval handel.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-05-2208 minTax BreakTax BreakEpisode 37: Trusts with non-resident beneficiariesSeveral 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 ⁠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!2025-05-1507 minTax Break in AfrikaansTax Break in AfrikaansEpisode 37: Trusts met buitelandse begunstigdes‘n Aantal onlangse wysigings en ontwikkelings raak trusts met buitelandse begunstigdes. In hierdie episode gesels ek oor die belastingimplikasies waarvan trustees van trusts met buitelandse begunstigdes bewus van moet wees.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-05-1506 minTax Break in AfrikaansTax Break in AfrikaansEpisode 36: Wat is waardeverskuiwing?Baie transaksies, veral herstrukturerings, behels dat een persoon bates aan ‘n ander oordra. ‘n Vraag wat gereeld opkom in sulke reelings tussen verwante partye is of daar moontlik elemente van waardeverskuiwing tersprake is. In hierdie episode gesels ek oor die konsep en sommige van die belastingimplikasies daarvan.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-05-0813 minTax BreakTax BreakEpisode 36: 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 ⁠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 t...2025-05-0812 minTax BreakTax BreakEpisode 35: Changes to VAT on electronic servicesForeign 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 ⁠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!2025-04-1009 minTax Break in AfrikaansTax Break in AfrikaansEpisode 35: Veranderinge aan BTW op elektroniese diensteBuitelanders wat elektroniese dienste wat in Suid-Afrika verbruik word verskaf moet in sommige gevalle as BTW ondernemers in Suid-Afrika registreer. Die regulasies wat hierdie dienste reguleer het onlangs verander. Ek gesels in hierdie episode oor die veranderinge.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-04-1010 minTax BreakTax BreakEpisode 34: Dividends to non-shareholdersWhat 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 ⁠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!2025-04-0305 minTax Break in AfrikaansTax Break in AfrikaansEpisode 34: Dividende aan persone anders as aandeelhouersWat is die belastingimplikasies wanneer ‘n maatskappy dividende verklaar aan iemand anders as sy aandeelhouer? In hierdie episode gesels ek oor twee belastingimplikasies om te oorweeg by sulke reelings.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-04-0306 minTax BreakTax BreakEpisode 33: Loans by shareholders to companiesShareholders 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 ⁠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!2025-03-2710 minTax Break in AfrikaansTax Break in AfrikaansEpisode 33: Lenings deur aandeelhouers aan maatskappyeAandeelhouers befonds dikwels maatskappye met lenings. In hierdie episode bespreek ek belastingimplikasies om te oorweeg vir sulke lenings, veral as die lening nie rente dra nie.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-03-2710 minTax BreakTax BreakEpisode 32: 15,5% VAT from 1 May 2025?The Minister of Finance announced an increase of 0,5% in the VAT rate with effect from 1 May 2025 in the 2025 Budget. From reports in the media, it is by no means certain that this rate increase will be approved by Parliament. In this episode I consider the legislation that gives effect to the rate increase and related matters.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...2025-03-2011 minTax Break in AfrikaansTax Break in AfrikaansEpisode 32: 15,5% BTW vanaf 1 Mei 2025?Die Minister van Finansies het in die 2025 Begroting aangekondig dat die BTW koers met inwerkingtrede vanaf 1 Mei 2025 toeneem met 0,5%. Dit blyk uit berigte in die media dat dit glad nie ‘n gegewe is dat hierdie koersverhoging deur die Parlement goedgekeur sal word nie. In hierdie episode gesels ek oor die wetgewing van effek gee aan die koersaankondiging en verwante aangeleenthede.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.c...2025-03-2012 minTax BreakTax BreakEpisode 31: Tax proposals in the 2025 BudgetThe Minister of Finance presented the 2025 Budget in Parliament on 12 March 2025. In this episode, I talk about some of the tax proposals in this budget.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!2025-03-1311 minTax Break in AfrikaansTax Break in AfrikaansEpisode 31: Belastingvoorstelle in die 2025 BegrotingDie Minister van Finansies het op 12 Maart 2025 die 2025 Begroting voorgele in die Parlement. In hierdie episode gesels ek oor ‘n paar belastingvoorstelle in die begroting.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-03-1310 minTax Break in AfrikaansTax Break in AfrikaansEpisode 30: Wat as die BTW koers verander?Die BTW koers kan dalk verander wanneer die hersiende begroting in Maart voorgelê word. In hierdie episode gesels ek oor ‘n praktiese oorwegings wat BTW ondernemers moet oorweeg sou die koers verander.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-03-0609 minTax BreakTax BreakEpisode 30: What if the VAT rate changes?The VAT rate may change when the revised budget is presented in March. In this episode, I talk about some of the practical realities that vendors would face if the rate changes.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!2025-03-0608 minTax BreakTax BreakEpisode 29: Provisional tax – what if the estimate is not right?The end of February means provisional tax for many taxpayers. In estimating their taxable income, the question often comes up – what if I get the estimate wrong? In this episode, I consider some of the implications of estimates that turn out to be inaccurate.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!2025-02-2709 minTax Break in AfrikaansTax Break in AfrikaansEpisode 29: Voorlopige belasting – wat as die raming nie reg is nie?Die einde van Februarie beteken voorlopige belasting vir baie belastingpligtiges. Wanneer hulle skattings voorberei, kom die vraag gereeld op – wat kan gebeur as ek beraamde belasbareinkomste verkeerd kry? In hierdie episode oorweeg ek sommige van die gevolg van skattings wat uiteindelik blyk onakkuraat te wees.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-02-2709 minTax Break in AfrikaansTax Break in AfrikaansEpisode 28: Lesse uit onlangse dieselbrandstofterugbetalings (diesel rebates) sakeBelastingpligtiges in sommige industriee kwalifiseer vir dieselbrandstofterugbetalings (diesel rebates). Twee onlangse sake het ‘n paar aspekte uitgelig wat belangrik is om te oorweeg vir belastingpligtiges wat hierdie terugbetalings eis.  In hierdie episode, deel ek my gedagtes rondomlesse wat mens kan leer uit hierdie twee sake. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-02-2011 minTax BreakTax BreakEpisode 28: Lessons from recent diesel rebate casesTaxpayers in certain industries qualify for diesel rebates. Two recent cases highlighted some aspects of these rebates that may be important for taxpayers to consider. In this episode, I share my thoughts on some lessons one can take from the cases. 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!2025-02-2010 minTax Break in AfrikaansTax Break in AfrikaansEpisode 27: Lenings deur maatskappye aan aandeelhouersMaatskappye en hulle aandeelhouers bevind hulleself dikwels in ‘n penarie wanneer die maatskappy wesenlike bedrae voorskiet aan aandeelhouers as lenings. In hierdie episode gesels ek oor sommige van die ekonomiese gevolge wat voortspruit uit die belastingimplikasies van sulke lenings.As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za.Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-02-1312 minTax BreakTax BreakEpisode 27: The economics of loans by companies to shareholdersCompanies and their shareholders often find themselves in a tough spot when the company advances substantial amounts to its shareholders as loans. In this episode, I talk about some of the economic considerations resulting from the tax implications of such loan accounts.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!2025-02-1313 minTax Break in AfrikaansTax Break in AfrikaansEpisode 26: Trusts - goed of sleg?Iemand het my onlangs gevra of hulle kliente behoort te adviseer om bates in trusts te hou. Dit sal afhang van die feite en omstandighede van elke geval en belastingoorwegings kan ‘n rol speel. In hierdie episode, gesels ek oor sommige van die belastinggevolge wat persone wat daaraan dink om hulle bates in trusts te hou behoort te oorweeg. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za...2025-02-0610 minTax BreakTax BreakEpisode 26: Trusts - good or bad?Someone recently asked me whether they should advise their clients to keep their assets in trusts. This depends on the facts and circumstances of each case and some tax considerations may play a role. In this episode, I discuss some of the tax implications that persons who consider holding their assets in trusts should consider. 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...2025-02-0612 minTax Break in AfrikaansTax Break in AfrikaansEpisode 25: “Tips & Tricks” vir besware (Deel 2)‘n Luisteraar het ‘n episode oor die ‘tips & tricks’ om ‘n beswaar in te dien versoek. In hierdie episode, die tweede van die reeks, bespreek ek ‘n paar belangrike aspekte rondom die gronde waarop ‘n beswaar gebasseer word. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-01-3011 minTax BreakTax BreakEpisode 25: “Tips & tricks” for objections (Part 2)A listener asked me to record an episode on the “tips & tricks” when lodging an objection. In this episode, the second of the series, I discuss some important aspects of the grounds on which an objection is lodged. 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!2025-01-3012 minTax Break in AfrikaansTax Break in AfrikaansEpisode 24: “Tips & Tricks” vir besware (Deel 1)‘n Luisteraar het ‘n episode oor die ‘tips & tricks’ om ‘n beswaar in te dien versoek. Hierdie proses word deur wetgewing en die belastingdispuutreëls bepaal, eerder as tips en trieks! In hierdie episode, deel ek ‘n paar gedagtes oor belangrike aspekte van die proses en reëls wat van toepassing is wanneer mens ‘n beswaar indien. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-01-2315 minTax BreakTax BreakEpisode 24: “Tips & tricks” for objections (Part 1)A listener asked me to record an episode on the “tips & tricks” when lodging an objection. This process is governed by law and the tax dispute rules, rather than tips and tricks! In this episode, I share some thoughts on some key aspects of the process and rules that apply when lodging an objection. 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. Yo...2025-01-2316 minTax BreakTax BreakEpisode 23: Beneficial ownership informationSeveral South African tax returns, including the ITR14 and ITR12T, require beneficial ownership information. Who are the beneficial owners of a company or trust? In this episode, I discuss the term beneficial owner. 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!2025-01-1608 minTax Break in AfrikaansTax Break in AfrikaansEpisode 23: Uiteindelike geregtigde (beneficial ownership) inligtingSommige Suid-Afrikaanse belastingopgawes, insluitend die ITR14 en ITR12T, vereis inligting oor uiteindelike begunstigdes (beneficial owners). Wie is die uiteindelike geregtigdes van ‘n maatskappy of trust? In hierdie episode, gesels ek oor die term uiteindelike geregtigde. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-01-1609 minTax BreakTax BreakEpisode 22: VAT adjustments for residential property developersIn this episode, I talk about the VAT considerations that residential property developers should be aware of when they lease properties initially developed to sell. 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!2025-01-0909 minTax Break in AfrikaansTax Break in AfrikaansEpisode 22: BTW aanpassings vir residensiele eiendomsontwikkelaarsIn hierdie episode gesels ek oor die BTW implikasies wat residensiele eiendomsontwikkelaars moet oorweeg wanneer hulle eiendomme wat aanvanklik ontwikkel is om te verkoop begin verhuur. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-01-0909 minTax Break in AfrikaansTax Break in AfrikaansEpisode 21: ‘n BTW wysiging wat op 1 Januarie 2025 in werking treeIn hierdie episode bespreek ek ‘n wysiging aan die omskrywing van inwoner van die Republiek in die BTW Wet wat op 1 Januarie 2025 in werking tree. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2025-01-0207 minTax BreakTax BreakEpisode 21: A VAT amendment that comes into effect on 1 January 2025In this episode, I discuss an amendment to the definition of resident of the Republic in the VAT Act that takes effect on 1 January 2025. 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!2025-01-0206 minTax Break in AfrikaansTax Break in AfrikaansEpisode 20: Belastingtoelaes op solarbatesIn hierdie episode gee ek ‘n oorsig van sekere belastingtoelaes op solarbates. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-12-2609 minTax BreakTax BreakEpisode 20: Tax allowances on solar assetsIn this episode, I provide an overview of some of the tax allowances available for solar assets. 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!2024-12-2609 minTax Break in AfrikaansTax Break in AfrikaansEpisode 19: Die SA/Kuwait belastingverdragIn hierdie episode bespreek ek wyer implikasies van die onlangse geratifiseerde protocol  tot die SA/Kuwait belastingverdrag. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-12-1908 minTax BreakTax BreakEpisode 19: The SA/Kuwait DTAIn this episode, I consider the broader impact of the recently ratified protocol to the South Africa/Kuwait double tax agreement. 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!2024-12-1908 minTax Break in AfrikaansTax Break in AfrikaansEpisode 18: Die geleibuisbeginsel en kapitaalwinsbelastingIn hierdie episode bespreek ek die geleibuisbeginsel in die konteks van kapitaalwinsbelasting en die Thistle Trust saak. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-12-1211 minTax BreakTax BreakEpisode 18: The conduit principle and capital gains taxIn this episode I discuss the conduit principle’s application in the context of capital gains tax and the Thistle Trust case. 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!2024-12-1211 minTax BreakTax BreakEpisode 17: The conduit principle and trust incomeIn this episode I discuss the conduit principle that applies to trust income and an amendment that took effect from 1 March 2024. 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!2024-12-0513 minTax Break in AfrikaansTax Break in AfrikaansEpisode 17: Die geleibuisbeginsel en trustinkomsteIn hierdie episode bespreek ek die geleibuisbeginsel wat geld op trustinkomste asook ‘n wysiging wat vanaf 1 Maart 2024 in werking getree het. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-12-0513 minTax Break in AfrikaansTax Break in AfrikaansEpisode 16: Wanneer moet ‘n ondernemer inset BTW eis?In hierdie episode gesels ek oor ‘n die vraag: wanneer moet ‘n BTW ondernemer insetbelasting eis? As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-11-2808 minTax BreakTax BreakEpisode 16: When should a vendor claim input tax?In this episode I deal with a question about when a VAT vendor should claim 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!2024-11-2808 minTax BreakTax BreakEpisode 15: Non-ZAR preference sharesIn this episode I discuss an amendment to section 24I that affects foreign preference shares. 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!2024-11-2110 minTax Break in AfrikaansTax Break in AfrikaansEpisode 15: Nie-ZAR voorkeuraandeleIn hierdie episode oorweeg ek ‘n wysiging aan artikel 24I wat betrekking het op buitelandse voorkeuraandele. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-11-2111 minTax Break in AfrikaansTax Break in AfrikaansEpisode 14: Lenings aan buitelandse trustsIn hierdie episode oorweeg ek ‘n onlangse wysiging aan artikel 7C wat die interaksie tussen hierdie bepaling en die oordragspryssingsreels beinvloed. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-11-1411 minTax BreakTax BreakEpisode 14: Loans to offshore trustsIn this episode, I consider a recent amendment to section 7C that affects its interaction with the transfer pricing rules. 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!2024-11-1412 minTax Break in AfrikaansTax Break in AfrikaansEpisode 13: Benutting van aangeslane verlieseIn hierdie episode gesels ek oor aangeslane verliese. Ons kyk na die beperking op die benutting daarvan wat in 2023 ingestel is en kyk ook na ‘n onlangse aanwysings hieroor uitgereik (BGR73). As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-11-0710 minTax BreakTax BreakEpisode 13: Limitations on utilising assessed lossesIn this episode I discuss assessed losses. I consider the limitation on utilising these losses that was introduced in 2023 and also a recent ruling issued by SARS (BGR73).  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!2024-11-0709 minTax BreakTax BreakEpisode 12: Tax considerations when waiving loansIn this episode I speak about some of the tax considerations when waiving loans. 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!2024-10-3110 minTax BreakTax BreakEpisode 11: PBOs and section 18A receiptsIn this episode I deal with section 18A receipts issued by public benefit organisations (PBOs). 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!2024-10-3107 minTax BreakTax BreakEpisode 10: The CFC rules and the Coronation caseIn this episode I discuss the recent Constitutional Court judgement in the dispute between SARS ad Coronation Investment Management SA (Pty) Ltd. 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!2024-10-3112 minTax BreakTax BreakEpisode 9: Shares as remunerationIn this episode I share some tax considerations to bear in mind when dealing with share incentive schemes. 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!2024-10-3112 minTax BreakTax BreakEpisode 8: The cost of using section 42In this episode I discuss a cost of using the relief in section 42 that is often overlooked. 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!2024-10-3112 minTax BreakTax BreakEpisode 7: The link between section 24C and revenue in advanceIn this episode I explore the link between the allowance available under section 24C and the amount disclosed as revenue in advance in financial statements. 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!2024-10-3110 minTax BreakTax BreakEpisode 6: Should I object or use s 93?In this episode I consider the question: if there is a mistake on my tax assessment, should I object or consider using section 93? 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!2024-10-3109 minTax BreakTax BreakEpisode 5: Dividend strippingIn this episode I discuss dividend stripping – specifically: what is dividend stripping? 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!2024-10-3110 minTax BreakTax BreakEpisode 4: Financial emigrationIn this episode I share my thoughts on the concept of financial emigration. 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!2024-10-3108 minTax BreakTax BreakEpisode 3: Exit taxIn this episode I look at the tax implications when a person ceases to be a South African tax resident. 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!2024-10-3110 minTax BreakTax BreakEpisode 2: Tax residence statusIn this episode I talk about the factors that determine an individual’s tax residence status. 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!2024-10-3107 minTax Break in AfrikaansTax Break in AfrikaansEpisode 12: Belastingoorwegings by die afskryf van leningsIn hierdie episode deel ek my gedagtes rondom belastingoorwegings wanneer partye besluit om ‘n lening af te skryf. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3110 minTax Break in AfrikaansTax Break in AfrikaansEpisode 11: OWOs en artikel 18A kwitansiesIn hierdie episode praat ek oor die uitreiking van artikel 18A kwitansies deur openbare weldaadsorganisasies (PBOs). As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3107 minTax Break in AfrikaansTax Break in AfrikaansEpisode 10: Die Coronation uitspraakIn hierdie episode gesels ek oor die onlangse Konstitusionele Hof uitspraak in die dispuut tussen die SAID en Coronation Investment Management SA (Pty) Ltd. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3113 minTax Break in AfrikaansTax Break in AfrikaansEpisode 9: Aandele as besoldingingIn hierdie episode deel ek sommige van die belastingimplikasies om te oorweeg wanneer dit kom by aandele aansporingskemas. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3112 minTax Break in AfrikaansTax Break in AfrikaansEpisode 8: Die koste van 'n artikel 42 transaksieIn hierdie episode gesels ek oor die koste van ‘n artikel 42 transaksie wat dikwels nie oorweeg word nie. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3111 minTax Break in AfrikaansTax Break in AfrikaansEpisode 7: Die skakel tussen artikel 24C en vooruitontvange inkomsteIn hierdie episode oorweeg ek of daar ‘n verwantskap is tussen die toelaag beskikbaar in artikel 24C en die bedrag as vooruitontvange inkomste in finansiele state. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3111 minTax Break in AfrikaansTax Break in AfrikaansEpisode 6: Beswaar of artikel 93?In hierdie episode oorweeg ek die vraag: as daar ‘n fout op ‘n belastingaanslag is, moet ek beswaar aanteken of artikel 93 oorweeg? As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3112 minTax Break in AfrikaansTax Break in AfrikaansEpisode 5: DividendstropingIn hierdie episode gesels ek oor dividendstroping – spesifiek: wat presies is dividendstroping?  As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3110 minTax Break in AfrikaansTax Break in AfrikaansEpisode 4: Finansiele emigrasieIn hierdie episode deel ek my gedagtes rondom die konsep van finansiele emigrasie.  As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3108 minTax Break in AfrikaansTax Break in AfrikaansEpisode 3: Uitgangsbelasting (Exit tax)In hierdie episode kyk ek na die belasting implikasies wanneer ‘n persoon ophou om ‘n inwoner van Suid-Afrika te wees.  As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3112 minTax Break in AfrikaansTax Break in AfrikaansEpisode 2: BelastinginwonerskapIn hierdie episode gesels ek oor die faktore wat ‘n individu se belastinginwonerskap bepaal. As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my by pieter@pvdz.co.za. Daar is nog hulpbronne en artikels wat dalk vir jou van waarde kan wees op my webwerf – https://tax.pvdz.co.za. Gaan kyk gerus!2024-10-3109 minTax Break in AfrikaansTax Break in AfrikaansEpisode 1: Die beginsels van toegevoegde belastingkapitaal (CTC)In hierdie episode bespreek ek die beginsels van toegevoegde belastingkapitaal (CTC). Ek fokus veral op wat 'n maatskappy met sy toegevoegde belastingkapitaal kan doen en nie kan doen nie. Die video weergawe van die potgooi is beskikbaar op Youtube by ⁠www.youtube.com/@PvdZ_za⁠ As jy terugvoer of voorstelle vir toekomstige episodes het, kontak my gerus by pieter@pvdz.co.za.2024-10-3010 minTax Break in AfrikaansTax Break in AfrikaansEpisode 0: Meer inligting oor Tax BreakHierdie episode stel die potgooi en die aanbieder bekend aan luisteraars. Die video weergawe van die potgooi is beskikbaar op Youtube by www.youtube.com/@PvdZ_za As jy terugvoer het of voorstelle vir toekomstige eposides, kontak my gerus by pieter@pvdz.co.za.2024-10-3006 minTax BreakTax BreakEpisode 0: Introducing Tax BreakThis episode introduces the podcast and the presenter to listeners. You can access the video version of this podcast on my Youtube channel at www.youtube.com/@PvdZ_za 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.2024-10-3005 minTax BreakTax BreakEpisode 1: Understanding CTCIn this episode I discuss the concept of contributed tax capital (CTC). I focus on what a company can and can't do with its CTC. (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.)2024-10-2909 minPolitiek aan TafelPolitiek aan Tafel#13 Pieter van der Zwan, van visboerzoon tot wethouderIn aflevering 13 een gesprek met wethouder Pieter van der Zwan. Over hoe een zoon van een visboer, uit Noordwijk, wethouder wordt in de gemeente Westerkwartier. Over zijn rondtoer met een band door Nederland, het leven in Friesland en zijn rol binnen de politiek en de gemeente Smallingerland en Westerkwartier.2022-01-0542 minTooways to skin a (CA)tTooways to skin a (CA)tInterview: Pieter van der Zwan CA(SA), Associate Professor, Tax & IFRS AdvisorThis is an interview with an Associate Professor, Tax & IFRS Advisor   Guest:  Pieter van der Zwan   Topic: His career journey, the tax specialisation journey… as well as his current projects.2021-09-1522 min