Overview

Estimated assessments issued by SARS have become an increasingly contentious issue, with many taxpayers and practitioners facing uncertainty in navigating the rules and their rights. In this webinar, tax expert Nico Theron will unpack the legal and practical aspects of estimated assessments, SARS’ obligations, and recent court judgments that shape how disputes are handled.

Webinar Content

This session will cover:

• The growing trend of estimated assessments and concerns around their application.
• Different types of estimated assessments SARS can issue.
• Taxpayers’ rights and options when challenging estimated assessments.
• Practical guidance on handling assessments based on bank statements.
• SARS’ burden of proof and its relevance in disputes.
• Distinctions between section 46 requests for relevant material, audits, and bank-statement-based estimated assessments.
• Analysis of recent landmark judgments, including:
  • Taxpayer D v CSARS IT35476 – the risks of preparing financial statements from bank statements.
  • CSARS v Taxpayer SC (Pty) Ltd (Case No. 45840, 15 April 2025) – permissible new grounds for SARS at appeal stage.
  • CSARS v Virgin Mobile South Africa (Pty) Ltd (1303/2023) [2025] ZASCA 77 (04 June 2025) – condonation in default proceedings.

Competencies Developed

By attending this webinar, participants will be able to:

• Interpret the legislative framework governing estimated assessments.
• Distinguish between types of estimated assessments and their implications.
• Apply dispute resolution strategies effectively when challenging SARS’ decisions.
• Assess the evidentiary burden on SARS in tax disputes.
• Navigate section 46 requests, audits, and estimated assessments more effectively.
• Draw practical insights from recent court rulings to strengthen taxpayer representation.

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
• Special rate for SAIT members:  R368.00
• 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.