Overview

Tax litigation in South Africa is becoming increasingly significant as the number of disputes between taxpayers and SARS continues to rise. Understanding how the Tax Court operates is essential for professionals navigating this environment. This session provides a clear and practical overview of the Tax Court’s establishment, structure, jurisdiction, and procedural framework under the Tax Administration Act (TAA). Participants will gain insight into how the Tax Court differs from the High Court, who may appear before it, and how recent legislative and case law developments affect litigation strategy.

Webinar Content

• Tax Litigation Fundamentals: The evolving landscape of tax disputes and the importance of strategic, proactive planning for practitioners.
• Establishment and Structure of the Tax Court: Formation under section 116 of the TAA, courts of record, and designated hearing venues.
• Nature and Functioning of the Tax Court:
  • Role of the Tax Court as a specialist tribunal that rehears disputes afresh.
  • Civil procedure application, including trial processes and evidentiary requirements.
  • Composition of the bench and the role of the Registrar.
• Jurisdictional Scope: Distinction between matters heard by the Tax Court and those reserved for the High Court under PAJA; analysis of sections 104, 105, and 129 of the TAA.
• Right of Appearance: Who may represent taxpayers and SARS, including the implications of the 2024 amendment to section 125 of the TAA.
• Key Case Law and Insights: Review of recent judgments such as United Manganese of Kalahari (Pty) Ltd v SARS, Poulter v CSARS, and The Lion Match Company (Pty) Ltd v SARS, and their impact on current tax litigation practice.

Competencies Developed

• Understanding of the structure, jurisdiction, and procedural rules of the South African Tax Court.
  Ability to distinguish between the roles of the Tax Court and the High Court in tax disputes.
• Enhanced knowledge of litigation strategy, evidentiary requirements, and procedural compliance in tax matters.
• Awareness of recent legal developments and their practical implications for taxpayer representation.
• Strengthened capacity to advise clients and prepare cases for Tax Court proceedings.

Presenter

Louise Swart

Louise has been practising as an attorney since 2006 and has specialised in tax law since 2013, when she joined SARS’ Tax Court Unit.

During her time at SARS, she represented the organisation in tax court appeals in both the Tax Court and the High Courts. She handled a wide range of matters, including corporate income tax, VAT, personal income tax, and employee tax disputes.

Louise was also seconded to SARS’ Illicit Economy Unit, where she provided legal support to investigative teams.

In addition to her legal career, Louise has lectured part-time at the University of Pretoria, Tshwane University of Technology, and Varsity College.

She is currently in private practice, offering consultancy services to audit and law firms.

CPD

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

Event Investment

Free for 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 and 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 Taxfaculty`s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • 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.
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• Taxfaculty`s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
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