Aneria Bouwer

Aneria Bouwer is a Senior Consultant in the Tax Practice of the Cape Town office, practicing in Tax Advisory Law. She advises on all aspects of domestic and international tax, including inbound and outbound expatriates, cross-border expansion, application of double tax agreements, corporate restructuring, private equity fund structuring, employee incentive schemes, and exchange control matters.

Ms. Bouwer has substantial experience in employees' tax for local and cross-border employees, advising non-resident clients on expatriate tax issues and the risk of creating a taxable presence in South Africa. She specializes in oil and gas tax work, advising upstream companies on investments into South Africa, withholding taxes, farm-in and farm-out agreements, fiscal stability agreements, and VAT considerations. She has also advised industry associations on submissions to National Treasury regarding proposed changes to oil and gas tax legislation.

She assists clients with tax dispute resolution, including voluntary disclosure programme applications, SARS information requests and audits, objections and appeals, suspension of payment obligations, compromise of tax debts, and settlement negotiations with SARS. She regularly advises in the non-profit sector on public benefit organisation status and section 18A approvals.

Aneria holds a B.Com from Stellenbosch University, an LLB (cum laude) from the University of South Africa, and a Higher Diploma in Tax Law from the University of Cape Town.