Overview 

Tax practitioners operating within the South African tax system are subject to a complex web of legal and professional obligations. This webinar empowers tax practitioners and legal professionals to manage South African Revenue Service (SARS) audits effectively, navigate the formal dispute resolution process and ensure strict compliance with practitioner conduct requirements under the Tax Administration Act 28 of 2011.

Practitioners must continuously balance their duty of zealous client advocacy with their statutory obligation of honesty and transparency toward SARS. This webinar provides the clear, defensive, and practical frameworks needed to maintain this balance without compromising professional integrity.

Join Adv Christel van Wyk on 30 July 2026 from 10h00 to 12h00 for a focused, practical webinar that unpacks the critical intersections of tax law, statutory compliance, and professional ethics.

Learning objectives 

Attending this webinar will equip you with the following skills: 

• Assess the scope of SARS's power to request "relevant material" under Section 46 of the Tax Administration Act 28 of 2011 and identify the ethical boundaries when responding to information gathering processes.
• Apply the statutory procedure for asserting legal professional privilege under Section 42A of the Tax Administration Act 28 of 2011 to safeguard confidential attorney-client communications.
• Formulate a robust and legally compliant defence strategy during active SARS audits and progress reports issued under Section 42 of the Tax Administration Act 28 of 2011.
• Draft and lodge technically sound objections under Section 104 and appeals under Section 107 of the Tax Administration Act 28 of 2011, avoiding frivolous or vexatious submissions that risk punitive cost orders.
• Mitigate personal exposure to professional disciplinary actions under Section 241 of the Tax Administration Act 28 of 2011 by aligning practitioner conduct with statutory rules and controlling body ethics.

Content 

The webinar will cover the following topics: 

· Part 1: Ethical Boundaries in SARS Information Gathering and Audits

o Introduction to Chapter 5 Notices under the Tax Administration Act (TAA)

o Disclosure Obligations versus Confidentiality Requirements

o Managing Subsequently Discovered Errors During a SARS Audit

o Ethical Dilemmas Arising from Potential Criminal Exposure

· Part 2: Ethics in the Dispute Resolution Process

o Frivolous and Vexatious Objections

o Discharging the Burden of Proof in Tax Disputes

o Ethical Conduct in Alternative Dispute Resolution (ADR) Proceedings

o Ethical Considerations in Tax Litigation Processes

· Part 3: Practical Ethical Dilemma Case Studies

o Case Study 1: The Audit Dilemma

o Case Study 2: The Dispute Dilemma

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  

• E-mail: [email protected]