The case for reliable, credible and authentic evidence in resolving tax disputes
When the evidence is thin, your client loses, and so do you
A recent court case found that picking a ground like "serious illness" or "financial hardship" means nothing without credible, authentic proof. Unsigned acknowledgements of debt, speculative emails, and hearsay will not save your client. The court called it "intentional obfuscation" and upheld a 90 percent penalty on R1.67 million. With the 2026 filing season around the corner, every objection, condonation request, and medical expense claim turns on one thing: the quality of evidence on file. Be the accountant SARS cannot dismiss.
SARS Disputes Explained: From Objection to Court
Think SARS got it wrong? Here’s how to fight back legally and effectively. This article walks you through the full SARS dispute resolution process, from filing objections and appeals to navigating ADR, the Tax Board, and Tax Court. It's tailored for professionals who need to protect their clients (and their fees) when assessments go sideways.