Legal
Priviledge

As admitted attorneys, all our client dealings come with legal priviledge, supporting our bespoke and secure solutions.

Assistance from pre-audit stage to tax court

Our strategy ensures a positive outcome, almost always before Tax Court.

Over 50 professionals
at your command

Our team includes tax attorneys, chartered accountants and tax professionals.

About Us

Tax Dispute Resolution has become a specialty field within tax, an expert field in its own right.  More and more Accountants, Auditors and Lawyers are outsourcing tax disputes to core tax and Tax Dispute Resolution Experts, especially in the current hostile tax dispute environment arguably caused by poor economic conditions.

Our expert team led by core Tax Specialist Jerry Botha, comprises of Admitted Tax Attorneys, Master Tax Practitioners, Legal Tax Advisors and Chartered Accountants who have saved taxpayers millions in undue taxes, penalties and interest through the tax dispute resolution process.

Understanding exactly how to approach a VAT217, EMP217, additional assessment, requests for suspension of payment, request for reasons, notice of invalid objection, notice of disallowance of objection, an objection, appeal, the Tax Court, the Tax Board, ADR negotiations, prescription, the dispute resolution rules, motion applications, SARS letter of audit findings etc. is our core specialty.

Services

Assessment & Decision Revision
Many taxpayers are well-acquainted with the fact that an Objection may be submitted to SARS, where a taxpayer disagrees with an assessment or decision made by SARS. There are, however, many instances where it would better serve a taxpayer to approach SARS, without an Objection being submitted and by way of a formal legal request or notice.

Objections and Appeals
Despite common misconception, not only are assessments open to dispute through the Dispute Resolution Rules, but also certain decisions made by SARS under various tax Acts. Knowing which decisions are open to dispute requires legislative interpretation and application.

Rulings & Opinions
Tax laws are known to be ever-changing, with many complexities and uncertainties. Our team of tax attorneys pride ourselves in providing thorough, tax legal opinions. Where there are loopholes or uncertainties open to multiple interpretations, we call upon SARS to provide a ruling to ensure certainty for a taxpayer.

Tax Court Applications
Our tax attorney team is well-versed in approaching the Tax Court on application to ensure the expeditious resolution of matters that would otherwise linger on for months or years. The Tax Court is known to call upon SARS to consider an Objection as valid – despite SARS incorrectly declaring the Objection as invalid.

Refund Release

While there are specific instances when SARS may rightfully withhold the release of a refund, there are many instances which SARS relies upon and which do not legally permit it to withhold the payment of a refund. With the right pressure exerted at the right time, refunds are paid without the usual delay experienced without our intervention.

SARS Audits and Verifications

 The Tax Administration Act places a number of obligations on SARS (together with a number of rights for a taxpayer) throughout the audit and verification process. Proper interaction with SARS during this process ensures that a taxpayer is not faced with a substantial tax bill, which in many instances may be prevented or limited at audit stage.

Alternative Dispute Resolutions Representation

The Alternative Dispute Resolution proceedings are the perfect opportunity for a taxpayer to resolve their dispute with SARS, without allowing a dispute to unnecessarily proceed to the Tax Board or Tax Court. Ensuring that all aspects of the dispute are properly canvassed, is an important aspect of finalising a dispute.

Tax Dispute Resolution Process

The tax dispute resolution procedure can be broken down into various steps and obligations on SARS as well as taxpayers to take certain action within certain prescribed timeframes. Failure by either SARS or taxpayers to abide by the rules may result in default judgment being granted by the Tax Court.  We have set out below a high level overview of the general dispute resolution procedures and prescribed deadlines to remind you of general important time-frames and required steps.

Professional Members

Useful Links

South African Payroll AssociationSouth African Institute of Tax ProfessionalsFinancial Services Board of South AfricaInstitute of Directors of Southern AfricaFinancial Planning Institute of South AfricaSouth African Reward Association

Tax Ombud South AfricaSouth African Revenue Service