Protecting Taxpayers’ Rights: Why Every Tax Practitioner Must Master Applications on Notice Under the Tax Court Rules

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Protecting Taxpayers’ Rights: Why Every Tax Practitioner Must Master Applications on Notice Under the Tax Court Rules

• 30 March 2026
• Tax Administration
• Louise Swart

In an era where SARS is increasingly assertive in its enforcement approach, tax practitioners face mounting pressure to safeguard their clients’ rights while navigating a highly technical dispute‑resolution framework. Now more than ever, a deep understanding of the Tax Court Rules and specifically the procedures relating to applications on notice, is essential for effective representation.

To empower practitioners with the knowledge they need, we are hosting a specialised webinar that unpacks the practical, procedural and strategic aspects of applications brought on notice under the Tax Court Rules. Whether you regularly litigate tax matters or simply want to ensure that your clients’ rights are protected throughout the dispute process, this session is designed for you.

Why Applications on Notice Matter

Applications on notice (referred to as ‘interlocutory disputes’ or ‘a dispute within a dispute’), such as applications to compel SARS to comply with the rules, applications to set aside irregular steps, or requests for extensions of time, are not merely administrative formalities. They are powerful procedural tools that can directly influence the outcome of a tax dispute.

When used correctly, these applications can:

• Prevent prejudice to taxpayers caused by administrative delays or non‑compliance by SARS;
• Preventing prejudice to taxpayers where SARS launches such an application through competent advice to taxpayers;
• Ensure procedural fairness, a cornerstone of South Africa’s constitutional and administrative law framework
• Expedite resolution of disputes by clarifying procedural issues early

However, when applied incorrectly—or not at all—they can result in:

• The forfeiture of taxpayer protections
• Unnecessary delays and increased costs
• Adverse procedural rulings
• A significant weakening of the taxpayer’s legal position

Understanding not just how to bring these applications, but when and why, is therefore critical.

What the Webinar Will Cover

This engaging and practical session will guide participants through:

1. The Legal Framework

• The structure and purpose of the Tax Court Rules
• When the rules require or permit applications on notice
• How to respond to such an application by SARS
• The interaction between the Rules and the Tax Administration Act

2. Step‑by‑Step Procedure

• Drafting requirements and essential elements of a valid application
•  Time periods, service requirements, and procedural pitfalls
• Responding to opposing papers and preparing for hearing

3. Case Law Guidance

• Practical lessons from key Tax Court and High Court judgments
• How courts interpret procedural compliance and taxpayer rights

If you support clients through the SARS dispute process—whether at audit, objection, appeal or litigation stage—this session will enhance your technical competence and strengthen your ability to protect taxpayer rights.

Register Now and take the first step toward mastering the intricacies of the Tax Court Rules.

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