In a complex and highly regulated space with active enforcement and vigilant authorities, it is essential to have a trusted adviser with in-depth knowledge and commercial insight. Our tax team, recognised in 2020 as the "African Tax Firm of the Year" by the International Tax Review European Tax Awards, assists large corporate clients in disputes with the South African Revenue Service (SARS) including a wide array of value-added tax (VAT) and customs and excise matters.
We advise clients on a number of VAT related matters, including:
- transaction specific VAT advice;
- VAT structuring and planning to minimize VAT leakage and optimise VAT recovery;
- VAT due diligences;
- negotiations with SARS, the submission of objections and appeals;
- VAT rulings;
- VAT litigation (Tax Court, SCA and Constitutional Court) and alternative dispute resolution (ADR) proceedings; and
- VAT risk management.
Customs and Excise
We assist clients with customs and excise advice, as well as all aspects of customs and excise disputes and related litigation against SARS Customs, including:
- legal advice regarding the correct interpretation and application of the applicable South African customs and excise legislation;
- advice and assistance with the submission of tariff determination applications to SARS Customs, and resolving disputes arising from adverse tariff determinations;
- the customs and excise aspects of corporate due diligence work;
- dealing with SARS Customs in response to adverse post clearance audit findings;
- advice and assistance with diesel rebate disputes;
- negotiating with SARS Customs regarding customs and excise disputes, including the submission of suspension applications, requests for reasons, extension applications, settlement applications and compromise applications;
- the drafting and submission of internal administrative appeals to SARS Customs;
- the drafting and submission of applications for alternative dispute resolution (ADR) proceedings, and representing clients at ADR proceedings; and
- representing corporate clients in customs and excise litigation against SARS Customs in the South African courts.