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South Africa



Jed Michaletos

Deloitte Africa Tax

Deloitte Place, The Woodlands

20 Woodlands Drive, Woodmead Sandton

Johannesburg Gauteng 2052

South Africa

Tel: +27 118065621



Jed is the lead director for the national Customs and Global Trade team within Deloitte Africa Tax. Jed is also the Government Revenue Solutions (GRS) leader for Deloitte in Africa. Jed has more than 13 years' experience in customs and excise and advises a number of multinational clients. Before this Jed completed his articles in the Entrepreneurial Services division of Deloitte Africa Audit.

Jed has assisted with training on customs and excise matters for many clients as well as presented at many global customs and indirect tax seminars. Jed has facilitated on the Global Indirect Tax Foundation Level School for EMEA and is now the dean of the facility.

Jed sits on the global steering committee for Customs and Global Trade at Deloitte Africa where the overall strategy of the global service line is formulated. As part of this role, Jed is responsible for the African region.

Jed was recently appointed as the global leader for a new global service offering called Customs & Global Trade Diagnostics which, through a coordination centre in South Africa, provides support to the global network for projects relating to mass product tariff classification.

Jed and his team have built up a reputation as the most comprehensive customs and excise service provider in South Africa as his team offers advice on all aspects of duty applications, duty relief mechanisms and lobbying and customs consulting.

The GRS team in South Africa has extensive experience in servicing revenue authorities in Southern Africa with business process re-engineering, capacity building, workforce planning, career planning and training, employee engagement and segmentation, performance, fair-pay assessment and pay modelling as well as managerial and leadership assessments.




Mark Silver

Deloitte South Africa

27 Somerset Road

Cape Quarter, Green Point

Cape Town, Western Cape 8005

South Africa

Tel: +27 214275505



Mark Silver, Deloitte South Africa tax director, was appointed as head of the South African indirect tax practice in 2005. He has 23 years of industry experience. Mark is based in Cape Town where he consults to a number of corporate clients.

Mark has edited a number of tax publications including the Lexis Nexis VAT Handbook which is now in its ninth edition.

Mark is an admitted attorney and holds a bachelor of commerce (honours) in taxation (University of Cape Town), bachelor of law (University of Witwatersrand) and a diploma in maritime law (University of Natal).




Suzanne van der Merwe

Deloitte South Africa

Deloitte Place

The Woodlands

20 Woodlands Drive




Gauteng 2052

South Africa

Tel: +27 112096779



Suzanne has been an indirect tax adviser for more than 16 years. Over this period she has been involved in major international VAT engagements, restructurings, mergers and other deals. Suzanne was the leader of the tax service line in the Deloitte Pretoria office in South Africa from September 2006 to June 2008. She was admitted as an attorney in 1997 and a director of the South African firm in January 2007. Suzanne was seconded to the Deloitte London office in July 2008, where she did VAT consulting in the M&A business unit. In 2009, Suzanne joined the indirect tax team in Zürich, Switzerland. In 2011, she rejoined the Deloitte Johannesburg VAT team as a director.

Suzanne advises clients from a range of industries including financial, telecommunications, retail, manufacturing, mining, and transportation. Suzanne also does VAT consulting for various major public entities, national public entities, national government business enterprises, and public authorities. In this regard, she assisted a major public entity and a public authority to obtain an amendment to the South African Value Added Tax Act to achieve favourable VAT treatment of international grant income. Suzanne is the tax business representative for the infrastructure and power, and public sector industries.

Professional qualifications and affiliations

  • BCom (law)

  • LLB

  • LLM (tax)

  • Admitted attorney


Gerhard Badenhorst

ENSafrica, Taxand Africa

Charles De Wet


Robert Gad

ENSafrica, Taxand Africa

Johan Heydenrych


André Meyburgh


Charl Niemand


Leon Oosthuizen


Mark Preiss

Baker & McKenzie

Virusha Subban

Bowman Gilfillan

Gary Vogelman

ENSafrica, Taxand Africa

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