Virusha Subban

Practice Areas

Virusha runs a niche practice that is focused on customs, excise and international trade. This offering is primarily to large corporates, multinationals and state departments that come to her to solve their most complex cross-border indirect tax and trade concerns. Her expertise extends to export controls, dual-use, cross-border trade matters such as anti-dumping and other trade remedies, and a cradle to-grave offering on all aspects of customs and excise.

Virusha's practice includes all customs-related risks in the context of cross-border transactions in Africa. She also conducts customs reviews and health checks and provides training to companies that wish to avert customs and excise risk.

She has extensive experience in supply chain movement and trade remedies on the continent, having advised clients on cross-border movement of goods into Nigeria, Angola, Tanzania, Zambia, Mozambique, Eswatini, Namibia, Lesotho, Botswana, Rwanda, Kenya, Mauritius and South Africa.

Career

Virusha Subban is a partner and head of Tax in Baker McKenzie's Tax Practice Group in Johannesburg. She has over 20 years' experience in tax matters relating to customs, excise and international trade.

Professional Memberships

Law Society of South Africa - Member

Work Highlights

"Spotlight Table" in Indirect Tax, Chambers, Cross-Border Expertise, 2022 and 2023

Rated as Highly Regarded in Indirect Tax and Women in Tax, International Tax Review - World Tax, 2020 and 2021

Ranked Band 3 in Tax, Legal 500, South Africa, 2020, 2021 and 2022

Ranked Band 2 in Indirect Tax, Chambers Global, South Africa, 2018, 2020 and 2021

Recognized, Legal 500, 2018 and 2019

Ranked Band 3 Indirect Tax, Chambers Global, South Africa, 2017

Rated as a Leader in Women in Tax, International Tax Review, 2015- 2017

Rated as a Leader in Indirect Tax, International Tax Review, South Africa, 2012, 2013, 2016 and 2017

Winner of Client Choice Guide Award in association with Lexology and International Law Office, 2014 and 2015

Expert in these Jurisdictions

South Africa

Publications

South Africa: National Budget Speech key developments 2024

...incentives that will be implemented going forward. Written by Virusha Subban, Partner, Head of Tax, Denny Da Silva, Director Designate, Tsanga Mukumba, Associate, Ursula Diale-Ali, Associate, Gabriel Rybko, Candidate Attorney ...

2024-02-23 11:03:35

OPINION | Why the Electric Vehicles White Paper is important for a more competitive SA auto market

...Subban and Gabriel Rybko explain why this policy document will help South Africas automotive market. South Africa may be a bit late to the party on the creation of such a policy document, but the Electric Vehicles ...

2024-01-29 08:53:22

Africas export to reach USD 1 trillion by 2035: Report

...head of Tax Virusha Subban Recently, the World Bank anticipated that the African Continental Free Trade Area (AfCFTA) would raise intra-African trade volumes by 81%, improving Africas income by USD 450 billion by 2035. Due to geopolitical...

2024-01-23 08:20:53

#BizTrends2024: Africas growing role in global trade dynamics

...role in global trade is trending. According to a recent report by Standard Chartered - Future of Trade: Africa, Africas total exports will reach almost $1tn by 2035. Virusha Subban, partner and head of Tax in Baker McKenzies ...

EV White Paper: Paving the way for a more competitive automotive market in SA

...Virusha Subban and Gabriel Rybko On December 5 2023, the Department of Trade, Industry and Competition (dtic) published the Electric Vehicles White Paper (White Paper), which is South Africas first true policy pronouncement ...

2023-12-13 10:33:57

Zimbabwe to introduce US$0.02 per gram levy on sugar contained in beverages

...and the healthcare sector remains uncertain. Critics argue that it has negatively impacted the South African sugar industry. According to Virusha Subban, Partner and Head of Tax, and Kamogelo Mashigo, Candidate Attorney at Baker ...

2023-12-01 06:40:20

Trade initiatives put African exports to US in the spotlight

...Virusha Subban, the partner specialising in customs and trade at Baker McKenzie Johannesburg, reveals that because Agoa is due to expire in 2025 there has been speculation that it might either be replaced by a new agreement ...

2023-11-09 22:10:47

South Africa: A different perspective - Lance Dickson Construction CC v. Commissioner for the South African Revenue Service

...Virusha Subban...

2023-10-18 13:19:41

BUSINESS LAW & TAX: China to boost access for SA products

...LAW & TAX China to boost access for SA products Chinese companies recently signed 20 deals to buy products worth about R41bn from top SA firms Virusha Subban Baker McKenzie Trade between China and SA is set to grow further ...

2023-10-09 05:20:37

Border Management Authority launches

...feature stories aimed at keeping the public informed about the implementation of government mandates. Go to: http://www.sanews.gov.za Virusha Subban and ...

2023-10-06 11:35:59

SARSs Authorised Economic Operators Programme: a must for businesses to expand beyond borders

...security and facilitate the movement of legitimate goods through the AEO programme. Dyondzo Kwinika is a Candidate Attorney and Virusha Subban a Partner and Head of Tax | Baker McKenzie Johannesburg. This article ...

2023-09-14 14:52:00

South Africa: Trade relations with China grow stronger

...of the 28th Conference of the Parties of the United Nations Framework Convention on Climate Change (UNFCCC COP28) in the United Arab Emirates in December 2023. Virusha Subban is a Partner Specialising in ...

2023-09-07 17:20:54

SARSs Authorised Economic Operators Programme: a must for businesses to expand beyond borders

...facilitate the movement of legitimate goods through the AEO programme. Dyondzo Kwinika Virusha Subban Kwinika is a Candidate Attorney and Subban a Partner and Head of Tax | Baker McKenzie Johannesburg...

2023-08-18 09:20:39

South Africa: The bittersweet extension of sugar tax to pure juice

...before any potential enactment of the intended expansion or increase of the sugar tax is finalised. This article was written by Virusha Subban, Partner and Head of Tax, and Kamogelo Mashigo, Candidate Attorney, Johannesburg. ...

2023-08-01 12:19:30

Government has its next target for tax

...be charged on 100% juice. The main objective of the sugary beverage levy, as stipulated by South Africas HPL policy, is to decrease incidents of diabetes and obesity. However, according to Virusha Subban, Partner and Head of ...

2023-07-30 22:17:58

Africa: The African Growth and Opportunity Act nears its deadline

...Virusha Subban The African Growth and Opportunity Act Agoa , the US trade preference programme for Africa, allows duty- and quota-free exports from eligible African countries into the US. It is due to expire in ...

2023-06-23 22:25:12

Evolved Agoa likely to remain part of the US-Africa trade tie-up as deadline nears

...Agoa likely to remain part of the US-Africa trade tie-up as deadline nears TRADE PREFERENCES VIRUSHA SUBBAN VIRUSHA SUBBAN THE AFRICAN Growth and Opportunity Act (Agoa), the US trade preference programme for Africa, ...

2023-06-23 06:51:50

BUSINESS LAW & TAX: Change to act lifts chicken import quotas

...LAW & TAX Change to act lifts chicken import quotas Move will hopefully help to bring down the price of chicken for poverty-stricken households in SA Virusha Subban Baker McKenzie In an amendment to Schedule 4 of the Customs ...

2023-05-08 04:30:59

South Africa raises quota for US frozen bone-in chicken amid high cost

...By Virusha Subban, Partner specialising in Customs and Trade, Head of Tax, Baker McKenzie Johannesburg South Africas chicken anti-dumping decision Sourced from Africa Feeds ...

2023-04-22 13:28:48

South Africa: Two birds with one sunbeam - ESG windfall with the expanded renewable energy tax incentive

...Tsanga Mukumba , Associate, and Jordan Moonsamy, Candidate Attorney, and overseen by Kieran Whyte , Partner, Head of Projects, and Virusha Subban , Partner, Head of Tax, Johannesburg. The introduction of an augmented and accelerated...

2023-04-06 15:19:03

Africas Impact: United States Vice President Kamala Harris Visits Ghana Tanzania And Zambia

...Virusha Subban This week, the United States (US) Vice President Kamala Harris is visiting Ghana, Tanzania and Zambia to discuss, among other things, increasing investment between the US and African countries, the economic empowerment...

2023-04-06 14:26:54

Education