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Johan has specialised in taxation since 1991 and became a partner in KPMG during 1997. He provides tax consulting services in the area of Corporate Tax and Value-added taxes. He has consulted in the area of VAT since 1993. His M Com thesis entitled “A critical analysis of VAT at local authorities assisted him in achieving his Masters degree cum laude. He leads the Audit Related Tax Services (“ARTS”) business unit that provides tax support as an integral part of the external audit team. The team is constituted entirely of Tax Professionals with strong accounting skills (mainly CA(SA)) in order to provide Indirect Tax, normal tax and deferred tax support. Johan regularly presents tax courses to clients and organisations on VAT, Income Tax and Employment Taxes. Clients include local and internationally listed clients and large public and municipal entities.