We solve difficult tax problems.
Unicus Tax Specialists SA is a tax-exclusive advisory, one of the largest firms built for SARS disputes, voluntary disclosures and high-stakes tax problems.
You get direct, fast access to exceptional quality tax professionals without endless red tape.
“Not average. Not above average. Exceptional.”
Impeccable
Dispute success
Exceptional
VDP acceptance
50+ years
combined tax experience
R1 b+
Undue tax exposure resolved
THIS IS UNICUS
We like difficult problems.
We ask questions, interrogate the facts and think before we act. Then we bring technical depth, strategic judgement and persistence to finding the right way forward — with direct access to the people actually doing the work.
Who we are
Built around one idea: solve the real tax problem.
Tax problems may begin with an error, an omission, cash-flow pressure, poor advice or an unreasonable/incorrect SARS position. Our focus is what happens next — and how to resolve it properly.
Practical, not merely theoretical
We combine deep tax-law expertise with a commercial understanding of how tax decisions affect businesses, directors, families and professional advisers.
Client-centered by design
No two tax matters are identical. We develop a tailored strategy around the facts, the legal position, the procedural stage and the outcome the client needs.
Always current
Our team stays close to developments in tax legislation, SARS practice, court decisions and dispute procedure so that advice remains accurate, timely and defensible. You can see our tax update sessions on the Unicus Tax YouTube Channel and here.
What makes us different
Easy access. Technical strength. Practical solutions. No nonsense.
Our value lies not only in knowing tax law exceptionally well, but in knowing how to use that knowledge in a practical, constructive way to build, position and execute a case against SARS and how to control a Voluntary Disclosure
Easy access
You get direct and fast access to top quality tax specialists without endless red tape and without your matter and communications getting lost in layers of corporate bureaucracy.
Technical Strength
When it comes to technical strength, our experts are amongst the top technical minds in the country with exceptional depth of knowledge and experience. Our team includes tax lawyers, chartered accountants, former SARS audit experience and tax specialists.
Clear accountability
Clients receive honest advice, clear scope and transparent fees — without surprise invoices or vague processes.
Practical solutions
While we can be just as tax technical as the rest, our aim is for that technical strength to lead to practical and constrictive solutions that sound in law. We are also very mindful of the cost vs benefit principle and consider whether the likely outcome justifies the costs involved.
No nonsense
Our work is not limited to following standard SARS procedures. We know what the technical legal leverages against SARS are and how to use it. At the same time, we also know where a taxpayer’s position is too weak and we will not hesitate to tell you when pursuing a position is pointless or whether VDP is approriate.
Our tax consulting team
Some of the specialists you may meet in your consultation.
Nico Theron
BCom Law (cum laude)
LLM (Tax Law)
BCom Honours Taxation
MCom Taxation (SA and International Tax)
Wikus Swart TA (SA)
Bcom Accounting Sciences
Bcom Honours Taxation
Surene Theron
Bcom Communication Management (cum laude)
Gabriela Marques TA (SA)
Bcom Accounting Sciences
Bcom Honours Taxation
Boikgantsho Mohlala TA (SA)
Bcom Accounting Sciences
Bcom Honours Taxation
Elaina Silby TA (SA)
Bcom Accounting Sciences
Bcom Honours Taxation
Aviwe Onceya
Bcom Accounting Sciences
Bcom Honours Taxation
Micke Swanepoel
Bcom (Law), LLB
LLM Mercantile Law
Busisiwe Mahlangu
Bcom Accounting
Bcom Honours Taxation (cum laude)
Mpho Matane
Bcom Chartered Accountancy
Bcom Honours Chartered Accountancy
Mcom Taxation
Kirsten Viljoen
Mandie Witsche
Selected outcomes
Results that reflect serious expertise.
Our matters include but are not limited to audits, objections, appeals, reduced assessment requests, remission requests, section 9 reviews, section 11(4) notices, tax court litigation, interlocutory applications and voluntary disclosure applications.
“Having a fighting chance against the rule-maker requires an exceptional level of skill.”
Meet our founder
Nico Theron
BCom Law (Cum Laude) | LLM Tax Law | BCom Hons Taxation | MCom Taxation (SA & International Tax)
Nico Theron founded and manages Unicus Tax Specialists SA. With more than a decade of practical tax experience, he works at both a deeply technical and highly practical level.
He is an industry-recognised tax expert, trains tax professionals across South Africa, lectures at postgraduate level at the University of Pretoria and is the author of LexisNexis’ Practical Guide to Handling Tax Disputes.
LexisNexis author
University lecturer
Industry trainer
Tax dispute specialist
What clients say
Trusted when the stakes are high.
“Your masterful strategy in slowly and tactically building the case was central to SARS abandoning the fight.”
R. Hughes
Corporate client
“A distinctive appreciation of the practical business application of advice, expert knowledge and exceptionally prompt response.”
Michael Franas CA (SA)
Group Financial Director
“The highest levels of expertise, competence and professionalism. Always available and quick to respond.”
Group Financial Director
The Doshi Group of Companies
How we work
Clarity from first conversation to resolution.
We can assist at almost any point in a SARS dispute — from early audit engagement through objection, appeal and tax court litigation.
Introductory discussion
We understand the facts, the SARS history and the immediate risk. The first introduction is not charged unless otherwise agreed with you in advance.
Scope and fee clarity
We explain the recommended approach and agree the scope and fee structure before work begins.
Strategic execution
We develop the case, prepare the submissions and manage the process with SARS toward the best available outcome.
Let’s communicate
Bring us the tax problem that keeps you awake.
Meet with one of our senior team members for an introductory discussion. We are transparent about fees and the first conversation is free unless otherwise agreed with you in advance. If you are an accountant, auditor, lawyer, advocate or other tax professional seeking assistance for your client, please visit the practitioner help desk.







