Tax Administration & Ethics: Audits, Disputes, and Practitioner Conduct
CPD Hours: 2
Price: R450.00
Tax Administration & Ethics: Audits, Disputes, and Practitioner Conduct
Presenters : Adv Christel van Wyk
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 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