LexisNexis Practical Guide
Handle tax disputes with clarity.
Authored by Unicus Tax’s Founder, Nico Theron, Practical Guide to Handling Tax Disputes is a hands-on reference for taxpayers and tax professionals navigating SARS assessments, objections, appeals and the wider dispute-resolution process.
Written for real-world use
Practical explanations, procedural guidance, examples, flow charts and templates.
Tax dispute resolution
Practical Guide to Handling Tax Disputes
Taxpayer remedies, procedure and practical application
Nico Theron · Advocate Cornelius Louw
Published by LexisNexis
One reference.
From pre-assessment engagement through objection, appeal and the road toward litigation.
LexisNexis
Published
Practical
Not merely academic
Templates
Built for application
Tax Disputes
Focused reference
When SARS won’t budge, we do.
TAX DISPUTE RESOLUTION
A tax dispute needs more than a response. It needs the right strategy, at the right time, backed by specialists who know how to move the matter forward.
The purpose
A guide for the point where tax compliance becomes a dispute.
When SARS raises an assessment or makes a decision that needs to be challenged, understanding the available remedies is only the start. The real difficulty is knowing how to use them correctly.
A practical reference for navigating the rules, procedure and strategy that govern tax disputes.
All the taxpayer’s remedies
Know what SARS may do — and what the taxpayer can do in response.
The guide explains the remedies available when challenging SARS assessments and decisions, with emphasis on how those remedies operate in practice rather than only in theory.
SARS is bound by law and procedure.
SARS does not have unlimited discretion. The book helps readers identify the duties imposed on SARS, recognise procedural failures and understand how those failures may affect a taxpayer’s position.
Designed for day-to-day dispute work.
Examples, flow charts, summaries and templates help translate the dispute rules into practical steps that taxpayers and practitioners can actually use.
Inside the guide
The rules are complicated. The guidance should not be.
The publication is structured to help readers understand not only what the rules say, but what they mean for a live SARS matter.
SARS’ obligations
Understand the legal and procedural requirements that apply when SARS raises assessments or makes decisions, and why failures can matter.
Rules made usable
Work through the dispute process with examples, flow charts and templates designed to make procedural requirements easier to apply.
Avoid procedural mistakes
Incorrect steps can create cost, delay and lost remedies. The guide focuses on getting the process right before errors become expensive.
The practical outcome
Do not pay more than what is legally due.
In many disputes, protecting the taxpayer’s position requires a properly framed challenge to SARS. That makes procedural knowledge a practical financial safeguard, not an academic exercise.
Built for action.
The guide helps users move from “what does the law say?” to “what do I do next?”
✓ Practical explanations of taxpayer remedies
✓ Flow charts and user-friendly summaries
✓ Templates for real dispute-resolution work
✓ Technical depth without losing practical context
About the authors
Written by practitioners who work in the dispute arena.
Nico Theron
BCom Law (Cum Laude) · LLM Tax Law · BCom Hons Taxation · MCom Taxation
Founder and Managing Director of Unicus Tax Specialists SA. Nico has more than a decade of tax-focused experience, works extensively in SARS dispute resolution, trains tax professionals and lectures on tax administration and dispute resolution at postgraduate level. Together with his team of inhouse lawyers, CAs and other tax specialists, Nico has an excellent success rate and have saved taxpayer over a billion rand in taxes, penalties and interest.
Advocate Cornelius Louw
BCom (Law), LLB · BCom (Hons) · MCom Tax
Advocate Louw is a South African legal practitioner with experience in administrative, constitutional and tax-related litigation, including disputes involving SARS and the interpretation of tax and administrative-law principles.
Why it was written
Tax dispute rules needed a dedicated practical reference.
The rules governing tax disputes are specialised and procedural. The publication was developed to address the gap between technical legislation and the day-to-day reality of actually engaging SARS, preserving remedies and progressing a dispute.
A single place to understand the process.
The guide brings together the legal rules, procedural steps, practical challenges and recurring dispute issues that taxpayers and advisers otherwise have to piece together from legislation, judgments, SARS material and experience.
Practical Guide to Handling Tax Disputes
Keep the dispute process within reach.
A practical LexisNexis reference for taxpayers, tax practitioners, accountants and legal professionals who deal with SARS disputes.
