Overview 

South African tax practitioners operate in an increasingly complex regulatory environment where technical tax knowledge must be balanced with strict ethical and professional obligations. SARS audits, information-gathering processes, objections, appeals, and dispute resolution proceedings frequently present practitioners with challenging ethical dilemmas that require careful navigation to protect both client interests and professional integrity. 

This two-hour webinar empowers South African tax practitioners to navigate SARS audits, manage disputes, and adhere to the practitioner conduct requirements contained in the Tax Administration Act (TAA). Particular emphasis will be placed on the ethical challenges that arise during SARS information-gathering processes, audits, objections, appeals, and alternative dispute resolution proceedings. The session will explore the balance between a practitioner's duty to advocate for clients and their statutory obligations of honesty, transparency, and compliance when dealing with SARS. 

Join Christel van Wyk  on the 30th of July 2026 from 10:00 am to 12:00 pm as she provides practical guidance on ethical decision-making, audit defence strategies, dispute resolution procedures, and practitioner responsibilities when handling contentious tax matters before SARS. 

Learning objectives 

Attending this webinar will equip you with the following skills: 

• Understanding the ethical boundaries when involved in SARS information-gathering processes and audits. 

• Gaining practical defensive strategies for navigating SARS audits, objections, and appeals. 

• Recognising ethical duties and professional responsibilities during alternative dispute resolution proceedings. 

• Evaluating the impact of confidentiality obligations on client tax compliance and practitioner conduct. 

• Identifying how ethical duties influence client advice, business decisions, and professional risk management. 

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 

• R 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]