>>> Severus Smuts

Deloitte

National Indirect Tax Leader at Deloitte

Severus Smuts has over 22 years of experience within the field of South African VAT and has advised several large clients on a number of VAT issues across a range of industries, including the automotive, retail, financial and manufacturing industries.

His experience includes the following:

- Advising clients about the VAT implications of cross border transactions and merger and
acquisition transactions.

- Preparing and updating VAT user manuals for the short-term insurance and automotive
industries.

- Advising financial institutions on various issues including VAT apportionment, direct
attribution of expenses, imported services, short-term insurance transactions, asset-based
finance transactions and structured finance transactions.

- Performing VAT savings and compliance reviews.

- Performing in-house and general training on VAT issues on a national basis, such as the
latest amendments and specific transactions.

His experience of working at SARS and presenting at ATAF conferences enables him to stay in touch with the regulatory environment.