Unicus Tax Specialists SA Focuses on Complex SARS Disputes and Voluntary Disclosure Matters

Tax problems can move quickly from routine administration to high-stakes legal and financial issues. An unexpected SARS assessment, a disputed penalty, an audit finding or historic non-compliance may require more than general accounting support, particularly when deadlines, evidence and formal dispute procedures become part of the matter. Unicus Tax Specialists SA has built its practice specifically around these more complex situations.

Founded by tax specialist Nico Theron in 2017 and headquartered in Pretoria, Gauteng, Unicus operates as a tax-exclusive advisory practice. Rather than providing accounting, auditing or routine tax-return completion services, the firm concentrates on tax law and specialist tax problems, with particular emphasis on SARS dispute resolution and Voluntary Disclosure Programme applications. Its official LinkedIn profile also lists tax opinions, advance tax and VAT rulings, tax accrual reviews and tax due diligence among its areas of expertise.

A Specialist Approach to Problems With SARS

The distinction between routine tax administration and a specialist dispute becomes important when SARS has issued an assessment or decision that a taxpayer believes is incorrect.

South Africa has a formal framework for challenging qualifying SARS assessments and decisions. The South African Revenue Service explains through its official dispute resolution process that Chapter 9 of the Tax Administration Act and the dispute-resolution rules provide the legal framework for these disputes. Depending on the circumstances, a matter can progress through objection, appeal, alternative dispute resolution and, where necessary, the Tax Board or Tax Court.

Unicus focuses much of its work in this environment. Its team includes professionals with backgrounds in law, accounting, auditing, finance, business and SARS, and the firm states that it accepts disputes at different stages — from responding to audit findings and preparing objections through to appeals, alternative dispute resolution and litigation-related work.

The firm’s SARS objections and appeals practice is aimed particularly at factually or legally complicated matters, high-value disputes, cases where deadlines have become a concern, objections that have been declared invalid or disallowed, and situations where previous attempts at resolution have stalled.

Strategy Begins Before the Objection Is Filed

A tax dispute is not simply a matter of disagreeing with SARS. The strength of an objection or appeal can depend on the applicable legislation, procedural position, evidence, timing and the way the taxpayer’s case is presented.

Unicus describes strategy as a central part of its dispute-resolution process. Once the firm accepts an engagement, its stated approach is to assess where the case is strong or weak and determine the most practical route towards resolution. The firm also places particular emphasis on evidentiary preparation and understanding the taxpayer’s burden of proof in disputes.

For prospective clients, this means the initial assessment requires documentation rather than only a verbal description of the problem. Depending on the case, Unicus may ask for disputed assessments, original assessments, SARS audit findings and finalisation letters, submitted tax returns, previous objections or appeals and notices already received from SARS. A concise explanation of the issue is also requested.

This allows the team to examine both the underlying tax position and the procedural history before recommending how the matter should proceed.

Voluntary Disclosure Requires Its Own Strategy

Not every serious tax problem begins with a SARS assessment. Individuals, companies and trusts may discover historic tax defaults themselves and need to determine how those issues can lawfully be regularised.

SARS maintains a permanent Voluntary Disclosure Programme for qualifying taxpayers that voluntarily disclose tax defaults. The programme is intended to encourage voluntary compliance and, when its statutory requirements are satisfied, can provide qualifying relief relating to understatement and administrative penalties.

Unicus provides specialist Voluntary Disclosure Programme application support for taxpayers considering this route. The firm’s role includes assessing the circumstances, helping prepare the disclosure and supporting the taxpayer through the formal VDP process.

The distinction is important because submitting information to SARS without first understanding whether the statutory requirements for voluntary disclosure are satisfied can create consequences that differ from those expected by the taxpayer. Unicus therefore treats VDP applications as a specialist area rather than a simple administrative filing.

Tax Advice Without Becoming the Client’s Accountant

One of the clearer aspects of the Unicus model is what the firm deliberately does not do. Its website states that it does not provide accounting or auditing services and does not handle routine tax compliance work such as completing tax returns.

This allows the firm to work alongside accountants, auditors, lawyers, advocates and other tax professionals when those advisers encounter a tax issue requiring specialist input. The website specifically invites professional advisers with tax experience to submit case overviews or arrange introductory discussions where they want to draw on Unicus’ expertise for a client matter.

That collaborative positioning is relevant because a specialist tax dispute does not necessarily replace the taxpayer’s existing professional relationships. An accountant may remain responsible for financial records and ordinary compliance while specialist tax advisers focus on the contested legal, procedural or strategic issue.

Expertise Shaped by Tax Dispute Work

Founder Nico Theron combines qualifications in commerce and tax law with a professional focus on complex taxation. According to the firm, he holds a BCom Law, BCom Honours in Taxation, LLM in Tax Law and MCom in South African and International Taxation. He established Unicus Tax Specialists SA after working in tax compliance and consulting roles and subsequently focusing increasingly on tax dispute resolution.

Theron is also an author of Practical Guide to Handling Tax Disputes, published by LexisNexis, and has lectured on tax dispute resolution at postgraduate level. Unicus uses this combination of technical tax-law knowledge and practical SARS experience as part of its specialist positioning.

The firm publicly states a 100% success rate for the objections and appeals it has taken on, as well as a 100% success rate for its VDP applications. These are claims published by Unicus itself and should be understood in the context of matters the firm has accepted and handled rather than as a guarantee of any future outcome.

A Defined Engagement Process for Complex Tax Matters

Unicus uses an initial review process before a formal engagement begins. Its website states that enquiries are treated as confidential, reviewed to determine whether the team can assist, and followed by confirmation of the next steps before fees are incurred. Prospective clients may arrange an introductory discussion with a senior team member or provide a more detailed case overview for preliminary consideration.

For dispute matters, the firm describes several possible fee structures, including professional-time billing, professional-time billing combined with a success fee, and, in qualifying circumstances, success-fee-only arrangements. The applicable structure is discussed and agreed before the project begins.

This emphasis on defining the case, documentation, proposed process and commercial terms before substantive work starts gives taxpayers a clearer understanding of how a specialist engagement will proceed.

For companies, individuals, trusts and professional advisers dealing with a complicated assessment, tax audit, penalty, objection, appeal or historic disclosure issue, Unicus positions specialist intervention as something that should begin with a careful assessment of the facts and available remedies. Those wishing to establish whether the firm can assist can use its confidential introductory enquiry process as the starting point.