ORCID Information

ORCiD icon
https://orcid.org/0000-0002-8512-7734

Also known as:  SP van Zyl,

Stephanus van Zyl is a professor in Tax Law in the department of Mercantile Law at the University of Pretoria, South Africa. He is a research fellow at the African Tax Institute at the University of Pretoria and a visiting professor at Gujarat National Law University, India. In 2013, he was awarded a doctorate of law in tax law by the University of South Africa, for a thesis is entitled ‘The Collection of Value Added Tax on online Cross-Border Trade in Digital Goods’. He lectures on income tax law and value added tax law. He is a well-respected researcher of tax law. He has published widely, locally and internationally, on e-commerce, value added tax, and income tax. His research covers various jurisdictions and it influenced South African tax law. A number of his recommendations were adopted by Parliament. He serves on the editorial board of the International Journal of Business and Information (Japan), and he has advised the Davis tax commission on the impact of e-commerce on the collection of value added tax. He serves on the Value Added Tax Task Team of the African Tax Administration Forum where he advises African revenue authorities on modern trends relating to value added tax, with the aim of ensuring better tax compliance. He serves on the Scientific Committee of the African Tax Research Network, a division of the African Tax Administration Forum. He regularly advises the National Treasury on drafting new tax legislation and amending existing tax legislation. He is a Master Tax Practitioner and an academic member of the South African Institute for Tax Practitioners.

Websites:  Google Scholar, Academia.edu, Researchgate

University of Pretoria: Pretoria, ZA

IMM Graduate School of Marketing: Johannesburg, ZA
2009-01-01 to Present | Examiner

University of South Africa: Pretoria, ZA
2014-01-01 to 2016-12-31 | Associate Professor (Mercantile Law)

University of South Africa: Pretoria, ZA
2005-03-01 to 2013-12-31 | Senior Lecturer (Mercantile Law)

University of Pretoria: Pretoria, ZA
2002-01-02 to 2007-11-30 | Lecturer (mercantile law)

African Tax Institute: Pretoria, ZA
2020-01-02 to Present | Research Fellow

University of Pretoria: Pretoria, ZA
2020-01-02 to Present | Professor (Mercantile Law)

Gujarat National Law University: Gandhinagar, IN
2018-01-07 to Present | Visiting Professor

University of South Africa: Pretoria, ZA
2017-01-01 to 2019-12-31 | Professor (Mercantile Law)

University of South Africa: Pretoria, ZA
2011-04-01 to 2013-10-01 | LLD (School of Law)

University of Pretoria: Pretoria, ZA
2002-01-02 to 2002-12-10 | LLM (Faculty of Law)

University of Pretoria: Pretoria, ZA
2001-01-02 to 2001-12-02 | AIPSA DIPLOMA IN INSOLVENCY (Faculty of Law)

University of Pretoria: Pretoria, ZA
1998-01-02 to 2001-11-30 | LLB (Faculty of Law)

IALS Visiting Professor
International Association of Law Schools: Los Angeles, US
2018-01 to 2018-05 | Award

National Research Foundation
National Research Foundation: Pretoria, ZA
2018-04 to 2022-04 | Grant

Different cities, different property-tax-rate regimes: Is it fair in an open and democratic society?
2022-11-04 | Journal-article
DOI: 10.17159/2077-4907/2022/ldd.v26.12
Source: Crossref

VALUE-ADDED TAX IN THE DIGITAL ECONOMY: A FRESH LOOK AT THE SOUTH AFRICAN DISPENSATION
2021-12-06 | Journal-article
DOI: 10.17159/obiter.v42i3.12899
ISSN: 2709-555X
ISSN: 1682-5853
Source: Stephanus van Zyl

Once, Twice, Three Times a Penalty, and Charging Interest on a Tax Debt - MEDTRONIC INTERNATIONAL TRADING SARL V CSARS (33400-2019) [2020] ZAGPPHC (15 FEBRUARY 2021)
2021-11 | Journal-article
Source: Stephanus van Zyl

THE MEANING OF “EXPENDITURE” FOR PURPOSES OF SECTION 11(A) AND (GA) OF THE INCOME TAX ACT 58 OF 1962 CSARS v Labat Africa Ltd [2011] ZASCA 157
2021-09-01 | Journal-article
DOI: 10.17159/obiter.v33i1.12191
ISSN: 2709-555X
ISSN: 1682-5853
Source: Stephanus van Zyl

Just how voluntary is ‘voluntary’ for purpose of a voluntary disclosure application in terms of Section 226 of the Tax Administration Act 28 of 2011?
2021-02 | Journal-article
Source: Stephanus van Zyl

A cry for certainty as to the application of 'accrued to' for purposes of section 1 of the Income Tax Act 58 of 1962: M v CSARS (14005) [2017] ZATC 1 (30 May 2017)
2018-08 | Journal-article
Source: Stephanus van Zyl

Some Drastic Measures to Close a Loophole: The Case of Pienaar Brothers (PTY) LTD v Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the Targeted Retroactive Amendment of Section 44 of the Income Tax
2018-06-27 | Journal-article
DOI: 10.17159/1727-3781/2018/v21i0a3371
ISSN: 1727-3781
Source: Stephanus van Zyl

The Value Added Tax Implications of Illegal Transactions
2017-06-08 | Journal-article
DOI: 10.17159/1727-3781/2011/v14i4a2592
ISSN: 1727-3781
Source: Stephanus van Zyl

The retrospective amendments to tax legislation and the taxpayer’s right to property and economic freedom
2016-10 | Journal-article
Source: Stephanus van Zyl

About ORCID

ORCID is an independent non-profit organization that provides a persistent identifier – an ORCID iD – that distinguishes you from other researchers and a mechanism for linking your research outputs and activities to your iD. ORCID is integrated into many systems used by publishers, funders, institutions, and other research-related services. Learn more at orcid.org.