Overview

This session provides a high-level technical examination of the burden of proof and the strategic management of evidence within the South African tax litigation landscape. While many practitioners focus solely on the interpretation of tax law, the outcome of a dispute is often decided by who bears the onus of proof and how effectively they substantiate their claims. This webinar bridges the gap between theoretical law and the practicalities of Tax Court proceedings and Alternative Dispute Resolution (ADR).

Webinar Content

The program is designed to guide participants through the lifecycle of a tax dispute from an evidentiary perspective. Key areas of focus include:

• Statutory Framework: Navigating the burden of proof as defined under the Tax Administration Act (TAA).
• Tactical Evidence Management: Distinguishing between the weight of documentary evidence versus witness testimony, and the strategic deployment of expert witnesses.
• Procedural Dynamics: Understanding the mechanics of shifting burdens, the risks of adverse inferences when records are missing, and the extent of SARS’s information-gathering powers.
• Jurisprudence: Analysis of landmark Tax Court and Supreme Court of Appeal (SCA) decisions that have shaped current evidentiary standards.

Competencies Developed

By the end of this session, participants will have enhanced their professional capabilities in the following areas:

• Litigation Strategy: Ability to identify which party bears the onus of proof at different stages of a dispute and adjust strategy accordingly.
• Evidentiary Proficiency: Skills in gathering, preserving, and presenting evidence that meets the "preponderance of probabilities" standard.
• Risk Mitigation: Knowledge of how to handle information requests and audits to prevent negative evidentiary consequences later in the litigation process.
• Technical Compliance: Improved understanding of the legal requirements for rebuttal and the formal rules of evidence in a tax context.

Presenter

Nico Theron

CTA (SA) (BCom Law (cum laude), LLM (Tax); BCom Honours Taxation; MCom Taxation (SA and International Tax)

Nico is the founder of Unicus Tax Specialists SA, Unicus Tax Academy, and author of Lexis Nexis’ Practical Guide to Handling Tax Disputes. He is an industry-recognised expert in the tax dispute resolution realm, lecturing on tax dispute resolution at various universities across South Africa at postgraduate level and to other tax professionals in practice. Nico also has a 100% success rate in resolving tax disputes in favour of taxpayers through the objection and appeal remedy.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hour of Tax CPD.

Event Investment

Free for Tax Technicians, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Group booking discounts available when you register for a group.

Payments & Cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Tax Faculty's bank account.
• Cancellations:
  • Only written notice of cancellation will be recognized.
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Tax Faculty`s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.