| Value-added tax in the digital economy: A fresh look at the South African dispensation R Kabwe, SP Van Zyl Obiter 42 (3), 499-528, 2021 | 13 | 2021 |
| The collection of value added tax on cross-border digital trade-part 2: VAT collection by banks SP Van Zyl, WG Schulze Comparative and International Law Journal of Southern Africa 47 (3), 316-349, 2014 | 13 | 2014 |
| The collection of value added tax on cross-border digital trade-part 1: registration of foreign vendors SP Van Zyl Comparative and International Law Journal of Southern Africa 47 (2), 154-186, 2014 | 8 | 2014 |
| The Collection of Value Added Tax on online cross-border trade in Digital Goods SP Van Zyl University of South Africa, 2013 | 7 | 2013 |
| Tax Administration, Confidentiality of Information, the Promotion of Access to Information Act 2 of 2000, and Public Figures: Arena Holdings (Pty) Ltd t/a Financial Mail v SARS … C Fritz, SP van Zyl THRHR 85, 586, 2022 | 3 | 2022 |
| The place-of-supply rules in value-added tax : Commissioner, South African Revenue Service v De Beers Consolidated Mines Ltd : case note SP Van Zyl SA Mercantile Law Journal 25 (2), 255-265, 2013 | 3 | 2013 |
| Determining the place of supply or the place of use and consumption of imported services for Value-Added Tax purposes: Some lessons for South Africa from the European Union SP Van Zyl SA Mercantile Law Journal 25 (4), 534-554, 2013 | 3 | 2013 |
| 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: cases SP Van Zyl Obiter 33 (1), 186-192, 2012 | 3 | 2012 |
| 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 SP van Zyl, TR Carney THRHR 81, 484, 2018 | 2 | 2018 |
| The VAT treatment of vouchers: a comparative study between South Africa and the European Union SP Van Zyl Comparative and International Law Journal of Southern Africa 46 (2), 234-257, 2013 | 2 | 2013 |
| DEDUCTIBLE MEDICAL EXPENSES FOR INCOME TAX PURPOSES: TRADITIONAL HEALERS, PHARMACISTS AND COSMETIC PROCEDURES SP van Zyl OBITER 32 (1), 171-188, 2011 | 2 | 2011 |
| The Value Added Tax implications of illegal transactions SP van Zyl Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad …, 2011 | 2 | 2011 |
| 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? SP Van Zyl, TR Carney LexisNexis, 2021 | 1 | 2021 |
| Withholding a tax refund: did the high court apply Section 190 of the Tax Administration Act 28 of 2011 correctly? SP Van Zyl, C Fritz LexisNexis, 2021 | 1 | 2021 |
| Taxpayer Revolt: Withholding Taxes Due vs the Right of Recourse of SARS against a Defaulting Taxpayer C Fritz, SP Van Zyl THRHR 82, 229, 2019 | 1 | 2019 |
| Some drastic measures to close a loophole: the case of Pienaar Brothers (PTY) LTD ν Commissioner for the South African Revenue Service (87760/2014)[2017] ZAGPPHC 231 (29 May … L Tredoux, SP Van Zyl Potchefstroom Electronic Law Journal (PELJ) 21 (1), 1-36, 2018 | 1 | 2018 |
| The OECD international VAT/GST guidelines on cross-border trade in digital goods-new developments since the Ottawa Conference (1998) on restoring tax neutrality: notes and comments SP Van Zyl South African Yearbook of International Law 38 (1), 187-125, 2013 | 1 | 2013 |
| Technological advances in the music industry may cause some consumer tax problems in South Africa S Van Zyl Masaryk University Journal of Law and Technology 3 (2), 293-310, 2009 | 1 | 2009 |
| Manlike verkragting: Waarom steeds 'n juridiese onmoontlikhed in die Suid-Afrikaanse reg? SP van Zyl De Jure 38 (1), 116-126, 2005 | 1 | 2005 |
| The Law of Obligations, Tax Debts, Insolvency, and the Dissipation of Assets to the Prejudice of the Fiscus SP van Zyl, C Fritz THRHR 87, 23, 2024 | | 2024 |
