Eversheds Sutherland
Ettiene Retief

Ettiene is a Tax Specialist, with more than 23 years’ experience in financial reporting, corporate tax, international tax, and VAT. He has extensive experience in tax compliance, group structures, cross-border taxation, transfer pricing, tax law interpretation, and dispute resolution with the South African Revenue Service. He is the chairman of the National Tax and SARS Stakeholder Committee of the South African Institute of Professional Accountants and Centre of Tax Excellence. Ettiene is a regular presenter at CPD seminars, and a tax lecturer at University. He has achieved a high success rate in dispute resolution with the South African Revenue Service and has extensive experience in South African and International Tax.


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Articles by Ettiene Retief

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Tax Non Executive Directors
VAT and employees’ tax in regards to non-executive directors

The question in regards the requirement to deduct employees’ tax from the remuneration paid to non-executive directors (NED), or whether the NED would be required to be registered for VAT, has been a longstanding debate. Often companies applied the more cautious…

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