Skip to content

MFTC Course

Disputes in Tax Returns, Objections and Appeals

Tax administration

Understand the structure of tax-dispute handling, the importance of reasons and evidence, and why current rules, procedures and timeframes must always be verified.

Course overview

Understand the structure of tax-dispute handling, the importance of reasons and evidence, and why current rules, procedures and timeframes must always be verified.

Learning outcomes

  • Understand the distinction between an enquiry, review and formal dispute at a high level.
  • Explain why reasons, records, evidence and chronology matter in a dispute.
  • Organise a dispute-readiness file using a clear issue-and-evidence structure.
  • Draft a factual issue summary for internal review without overstating conclusions.
  • Understand objection and appeal concepts at an educational level.
  • Recognise when current SARS procedure and professional representation should be consulted.

Who should attend

Taxpayers, entrepreneurs, directors, finance teams, bookkeepers, administrative staff and professionals who support the preparation and organisation of tax-dispute information.

Course content / modules

  1. 1Understanding tax disputes and administrative decision points
  2. 2Reviewing assessments, reasons and disputed issues
  3. 3Evidence, chronology and document control
  4. 4Objection concepts and structured issue presentation
  5. 5Appeal concepts and escalation pathways
  6. 6Internal review, governance and communication
  7. 7Authoritative-source and professional-advice checkpoints

Practical application

The course is designed to connect concepts to practical workplace and business situations. Activities may include:

  • Build a chronology from a sample tax dispute.
  • Create an evidence index and identify gaps.
  • Separate facts, assumptions and disputed issues.
  • Prepare an internal escalation note identifying matters requiring current procedural advice.

Assessment approach

Knowledge checks and/or assessments may be used according to the configured learning path.

Certificate information

A course-completion certificate may be issued when the configured completion requirements are met. No accreditation status is asserted.

Regulatory source control

Authoritative sources for course review

Before each scheduled delivery, time-sensitive regulatory material should be checked against the latest applicable guidance. The following official sources were used as review anchors for this starter course page:

Starter content reviewed: 18 August 2026

Educational guidance

Regulatory, tax and compliance information can change. MFTC learning content is educational and does not replace personalised tax, accounting, legal or regulatory advice. Learners should verify current requirements with the relevant authority or an appropriately qualified professional before acting.