Overview

This webinar shifts the focus from traditional SMME tax compliance to a strategic, risk-based advisory approach that addresses the complex dynamics between business owners and their entities. While covering key tax areas such as Corporate Income Tax (CIT), Provisional Tax, PAYE, Turnover Tax, and Small Business Tax, the session emphasizes identifying and mitigating the critical risks that arise within the owner-entity relationship. With Revenue Augmentation Audits intensifying in 2025 and assessments ranging from R3 million to R18 million, tax practitioners must evolve beyond routine compliance to become forward-thinking strategic advisors.

Rather than aiming to merely reduce tax liability, effective SMME tax planning should centre on understanding key business events and allowing those events to guide tax outcomes. Through real-world case studies and expert insights, the session will explore five major risk areas: fund flows between owners and entities, succession and continuity planning, buy-sell agreements and their funding, key man insurance strategies, and owner financial risk management. This comprehensive lens equips practitioners to become trusted advisors, delivering long-term value to SMME clients.

Webinar Content

• SMME Tax Landscape Overview: A concise overview of core tax types impacting SMMEs—CIT, Provisional Tax, PAYE, Turnover Tax, and Small Business Tax—with basic compliance context
• Revenue Augmentation Risk Management: Explore risks from owner-entity fund flows (including loan accounts) and practical methods for identifying and mitigating these issues before audits arise
• Succession and Continuity Planning: Understand estate and succession planning for SMMEs, including buy-sell agreements, their tax structuring and funding, and the strategic use of key man insurance
• Owner Financial Risk Management: Develop strategies to protect the owner’s personal financial position while supporting business sustainability
• Risk-Based Tax Advisory Framework: Learn how to shift from compliance-driven tax planning to event-driven, risk-informed strategic advisory services

Competencies Developed

• Strategic Risk Assessment: Identify and evaluate tax-related risks in SMME owner-entity relationships, enabling a move beyond compliance into advisory
• Revenue Augmentation Audit Preparedness: Recognize early indicators of audit exposure, apply proactive mitigation, and guide clients on proper fund flow documentation
• Integrated Business-Tax Planning: Align tax strategy with broader business planning, including succession, buy-sell structures, and key person risk management
• Value-Based Advisory Relationships: Cultivate trusted advisor status by offering strategic insight rather than transactional services
• SMME Sector Specialization: Deepen knowledge of the SMME landscape to provide tailored, high-impact advice for this vital business segment

Presenter

Theo Burrows

The Tax Faculty: Technical Advisor

Theo Burrows is a seasoned Tax Practitioner with over 30 years of experience in the corporate, non-profit, and small business sectors. In addition to being a practising independent tax practitioner, he serves the tax community as a technical advisor for The Tax Faculty.

The combination of ongoing tax education and practical experience enables him to competently address more complex tax issues of both individuals and organisations. He draws on all these skills and combines them with in-depth knowledge and understanding of the tax environment to provide tax advisory services to both taxpayers and tax practitioners.

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 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:  R386.00
• 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 Tax faculty’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.
• 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