Overview

This session provides a focused and practical deep dive into the objection phase of a tax dispute. It equips practitioners with the technical and strategic skills required to draft persuasive, legally sound objections that comply fully with the Tax Administration Act (TAA) and materially enhance prospects of success.

The session moves beyond theory, examining how objections are evaluated in practice and highlighting the common pitfalls that lead to dismissal.

Webinar Content 

The session covers the following key areas:

• Statutory requirements for a valid objection under the TAA
• Identifying the true basis of SARS’s assessment
• Distinguishing and properly framing legal grounds versus factual grounds
• Effective use of case law in objections — what strengthens an argument and what undermines it
• Addressing alternative and estimated assessments
• Determining the appropriate level of detail — avoiding both over-pleading and under-pleading
• Common reasons objections fail, illustrated with practical examples

Competencies Developed

Upon completion, participants will be able to:

• Interpret and apply the statutory requirements governing objections
• Analyse SARS assessments to identify the substantive dispute
• Draft technically compliant and strategically structured objections
• Integrate relevant case law appropriately and persuasively
• Assess and respond to estimated and alternative assessments
• Exercise sound judgment regarding the level of factual and legal detail required
• Identify and avoid common drafting errors that result in invalid or unsuccessful objections

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.