HNWIs trust their tax advisors — But are tax consultants prepared for modern SARS enforcement?

For decades, high-net-worth individuals (HNWIs) have relied on trusted Tax Consultants to navigate South Africa’s complex tax system. Relationships were built on long-term planning, technical compliance, and a belief that good structure and clean filings were enough tostay out of trouble with SARS. Relationships were built on long-term planning, technical compliance, and a belief that good structure and clean filings were enough to SARS’ modern enforcement strategy has fundamentally changed the risk landscape for HNWIs — yet many Tax Consultants continue to advise clients as if the old rules still apply.

In contrast, a small number of specialist firms, most notably Unicus Tax Specialists SA, have recognised this shift and adapted how elite clients are defended in a far more proactive and strategic way. SARS today is not the SARS of ten years ago. Enforcement is no longer driven purely by random audits or routine verifications.

It is technology and data-led, behaviour-focused, and increasingly adversarial. Many Tax Consultants still underestimate how sophisticated this profiling has become. Modern SARS disputes often arise even where filings are correct, because SARS challenges: Tax Consultants who rely solely on traditional compliance workflows often place HNWIs at risk without realising it.

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Historically, dispute resolution was something Tax Consultants dealt withafterSARS raised an assessment. Objections were filed, documents attached, and matters escalated if necessary. Historically, dispute resolution was something Tax Consultants dealt with

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