Accountants can now represent you in Tax Court — here's what it means.

The Supreme Court of Appeal recently ruled in the matter of Commissioner for SARS v Poulter, confirming that a taxpayer may be represented in the Tax Court by a non-lawyer. The case began when a taxpayer appealed a SARS assessment relating to the 2018 tax year and authorised her father, through a power of attorney, to represent her.

SARS objected on the basis that he was not a legal practitioner. The Tax Court agreed with SARS and prevented him from representing the taxpayer, continuing the matter in her absence. The assessment was subsequently confirmed in favour of SARS, with costs awarded against the taxpayer.

Taxpayers often rely on accountants, auditors, tax practitioners and bookkeepers due to the specialised nature of tax disputes.

Supreme Court of Appeal judgment

The taxpayer appealed to the High Court, where the decision was overturned. SARS then appealed to the SCA, arguing that only admitted attorneys or advocates should be allowed to represent taxpayers, as the Tax Court is a "court of law" under section 166 of the Constitution.

The SCA rejected this argument entirely, holding that neither the Tax Administration Act nor the Tax Court Rules require a taxpayer's representative to be a legal practitioner.

The Court also considered the historical wording of section 125(2) of the Tax Administration Act, which previously allowed an appellant or the appellant's representative to appear before the Tax Court. Although the section was later removed, the SCA found that this did not remove the taxpayer's right to representation by a non-lawyer.

Key findings of the judgment

• Non-lawyers — including accountants and tax practitioners — may represent taxpayers in Tax Court
• The Tax Court is not a "court of law" as contemplated in section 166 of the Constitution — it is established under the Tax Administration Act on an ad hoc basis
• The removal of section 125(2) of the TAA did not remove the right to non-lawyer representation
• The judgment may have broader implications for future tax litigation in South Africa

Why this matters

This ruling is a win for South African taxpayers. You no longer need to hire an expensive attorney to fight SARS in Tax Court — your trusted accountant or tax practitioner, authorised by you, can now represent you. At VSI Accountants, we are ready to stand in your corner.

Source: Commissioner for SARS v Poulter [2026] ZASCA 68, judgment of 12 May 2026 · For informational purposes only