Overview 

The era of manual, random tax audits is officially over. As South Africa moves deeper into 2026, the South African Revenue Service (SARS) has fully operationalised its "Smart Modernisation" strategy. Driven by advanced Artificial Intelligence (AI) and massive third-party data integration, SARS is shifting from reactive tax collection to real-time, automated enforcement. Bank statements, asset registries and payroll systems are now cross-referenced against declarations before a return is even processed. 

 For legal practitioners, corporate counsel and tax advisors, the implications are immediate. A simple data mismatch that might have previously gone unnoticed will now trigger an automated, integrated audit across all tax streams. Furthermore, the relentless regulatory push for transparency has drastically increased the compliance burden for trusts, particularly concerning beneficial ownership reporting. 

Join Christel van Wyk on 27 May 2026 from 10:00 to 12:00 for Part 2 of the Annual Tax Update. This session provides a comprehensive breakdown of the latest legislative amendments, operational shifts at SARS, and exactly how legal practitioners must adapt their service delivery to protect their clients in a data-driven tax environment. 

Learning objectives 

Attending this webinar will equip you with the following skills: 

• Understand the scope and impact of SARS's "Smart Modernisation" drive and AI implementation. 

• Identify how the latest 2026 tax initiatives and automated audit processes will directly impact your clients’ businesses. 

• Apply the latest legislative and administrative changes in daily legal and tax advisory practice. 

• Recognise the underlying compliance requirements of relevant legislative provisions, particularly regarding trusts and small businesses. 

• Evaluate and adapt your legal service delivery and dispute resolution strategies in response to these operational shifts. 

Content 

The webinar will cover the following topics: 

• Corporate Tax Changes & Small Business Developments 

• 2026 Budget updates to Small Business Corporation (SBC) tax rates 

• Increased turnover tax threshold for micro-businesses 

• Trust Administration & Compliance 

• Beneficial ownership requirements 

• Enhanced reporting obligations 

• Increased administrative burden and compliance expectations 

• SARS Operational Issues & “Smart Modernisation” 

• Use of Artificial Intelligence (AI) in tax administration 

• Integration of third-party data 

• Key Operational Shifts 

• Automated audits and verification processes 

• Debt collection strategies and enforcement 

• VAT refund processes 

• Increasing compliance requirements 

About the presenter 

Adv Christel van Wyk 

Christel van Wyk is a General Tax Practitioner (SA) and a practicing Advocate in the Northern Cape, registered with The South African Institute of Taxation. With over 25 years of experience in both legal and tax fields, her expertise spans corporate international tax, tax avoidance, dispute resolution, and policy work. She has held key positions in both the private and public sectors, serving as a legal advisor to an international bank and a property company, and later leading significant roles at SARS, EY, SAICA, and the Office of the Tax Ombud. 

Christel's broad experience includes legislative submissions, tax dispute strategy, and heading various tax-related divisions. In 2023, she founded her own tax and legal practice. Academically, she holds a BA Law degree from the University of Stellenbosch, an LLB from UNISA, a Diploma in Taxation from the University of Johannesburg, and a Certificate in Mediation and Arbitration. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Advocates. 

• Attorneys. 

• Corporate Legal Professionals. 

• Legal academisc. 

• Candidate attorneys. 

• Law students. 

• Paralegals. 

Price 

•   450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here  to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here  to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/ or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

About SA Legal Academy 

Welcome to SA Legal Academy (SALA), a provider of courses to help you succeed in your chosen career. We are committed to providing our students with the highest quality training and support, to ensure that your skills and knowledge are up to date and ready to face the challenges of the modern workplace. Our courses are designed to ensure that you reach your professional goals and enhance your career prospects. With our experienced training staff and comprehensive resources, you can be confident that you will receive the highest quality of training from SA Legal Academy. 

SALA is a Level 2 B-BBEE contributor, with 125% procurement recognition. Training spend on certain solutions can be allocated against the Skills Development element of the B-BBEE Scorecard through accredited and nonaccredited training or claimed through SETA grants. In addition, 25% of your Skills Expenditure can be claimed on non-accredited training or courses. 

Corporate Training Solutions 

At SALA, we recognize the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in legal and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience. 

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritize hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios. 

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 012 941 0448. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals. 

Contact Us For More Information 

Have any questions or need any assistance? Contact us today!  

• Online chat through our website.  

• Phone: +27 (0) 12 941 0448  

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