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Mastering Tax Court Rules Before Litigation: Your Strategic Edge
- 05 February 2026
- Tax Administration
- Louise Swart
South Africa’s tax environment is changing rapidly—and so is the role of tax practitioners. Gone are the days when compliance and advisory services were enough. Today, clients expect their advisors to be strategic partners who can navigate disputes with SARS and, when necessary, step confidently into the realm of litigation. With audits becoming more rigorous and assessments increasingly complex, understanding the Tax Court Rules is no longer optional—it’s a critical advantage. Mastering these rules not only strengthens your ability to protect clients but also positions your practice for long-term growth in a demanding market.
Why Tax Court Rules Matter Long Before Court
The term “Tax Court Rules” often suggests they only become relevant when a matter heads to court. In reality, nothing could be further from the truth. These Rules play a pivotal role well before litigation begins—and understanding them early can make all the difference.
The Rules apply equally to SARS and taxpayers, shaping the entire dispute resolution process. Knowing the nuances of pre-litigation procedures ensures that a taxpayer’s rights are safeguarded and equips practitioners with a strategic toolkit for managing disputes effectively. Applying the Tax Court Rules early isn’t just about compliance—it’s about gaining leverage, reducing risk, and steering the outcome in your client’s favour.
What You’ll Learn in This Webinar
Our webinar will take a focused look at the key Rules that matter most before litigation begins:
Rule 1: Definitions
Understand the critical definitions in the Tax Court Rules and the Tax Administration Act to ensure accurate application.
Rule 2: Prescribed Form, Manner, and Date of Delivery
Learn how proper document exchange between SARS and taxpayers avoids unnecessary delays.
Rule 4: Extension of Time Periods
Discover how to apply for extensions without compromising your client’s rights.
Rule 6: Reasons for an Assessment
Explore how and when to request reasons from SARS—and why these matters for the taxpayer’s burden of proof.
Rule 8: Request for Substantiating Documents After Objection
Understand the formal requirements and how to craft responses that strengthen your client’s case.
Ready to Master the Rules?
The difference between a standard tax practitioner and a market leader is the ability to anticipate SARS’ next move. If you want to move beyond basic compliance and start using the Tax Court Rules as a strategic advantage for your clients, we invite you to join our expert-led session.
Register here to master the Tax Court Rules.