VAT Navigator Certificate Programme:
VAT Advisory & Controversy
The VAT Navigator Certificate Programme: VAT Advisory & Controversy certificate is an advanced, advisory-oriented programme designed for professionals who engage with complex VAT issues, SARS audits, technical interpretation and dispute management. As VAT audits become more forensic and dispute-driven, practitioners increasingly require the judgement and technical depth to defend VAT positions and manage controversy effectively.
Start Date:
30 March 2026
Course Duration:
18 Weeks
Platform
Moodle
CPD Points
18 Points
Course Fee
R5,405 (incl VAT)
Course Overview
This programme moves beyond routine compliance and focuses on how VAT disputes arise, how they escalate, and how they are resolved. Through case-based learning and real SARS scenarios, participants develop the skills required to analyse complex transactions, interpret legislation and guidance critically, and engage confidently with SARS during audits, objections and appeals.
Ideal for tax advisers, senior practitioners and in-house specialists, this certificate equips participants to navigate VAT controversy with confidence — transforming VAT disputes from high-risk events into structured, defensible processes.
Course Episode Roll-out
Orientation and Introduction
Live Session
Episode 1
Speaker: Michelle Hawkins
VAT Fundamentals & “Where Things Go Wrong” – Recorded Session
Episode 2
Speaker: Michelle Hawkins
VAT Updates & Future-Proofing – Recorded Session
Episode 3
Sector Hotspots: Property, NPO, and “Weird” Transactions – Recorded Session
Episode 4
VAT in the Books: Systems, Controls & Governance – Recorded session
Episode 5
Cross-Border VAT & the Digital Economy – Live Session
Episode 6
Complex VAT Scenarios & Case Law – Live Session
Who Should Enrol?
Tax Practitioners and Tax Consultants
Accountants
Auditors
Bookkeepers
Financial Managers
Entrepreneurs & Small Business Owners
Meet The Speaker
episode 1 & 2 speaker
Michelle Hawkins
Senior Tax Specialist
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With over a decade of dedicated service at the South African Revenue Service (SARS), as a Senior Specialist in Tax Court Litigation, Michelle’s expertise’s in tax law, honed through a Master of Laws degree and practical application, has been the backbone of her career.
Michelle joined PKF Johannesburg in March 2025, and has leveraged her analytical skills to navigate complex tax litigation, drafting technical tax opinions and advise clients on the intricacies of tax.
Qualifications:
Master of Laws – LLM, Tax Law/Taxation – University of Pretoria
Bachelor of Laws – LLB Law – University of South Africa
B.Proc, Law – University of South Africa
episode 3 speaker
Tosca Dos Santos
Chartered Accountant (SA) and Registered Tax Practitioner
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Tosca Dos Santos is a Chartered Accountant (SA) and Registered Tax Practitioner with a Master’s degree in taxation and with over 26 years’ experience across advisory, corporate, and academia.
She currently serves as a Director: Tax Services at Kreston Advisory Pretoria.
Tosca previously served for over a decade as Group Tax Executive at Telkom SA SOC Ltd. and was a Tax Director at KPMG. Her expertise includes tax risk management, transaction advisory, and managing complex SARS audits and disputes. She has also lectured at postgraduate level in taxation.
episode 4 speaker
Christo Landman
Chartered Accountant
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Christo Landman is a Chartered Accountant and experienced tax executive with extensive expertise in corporate, international, and financial services taxation. He holds a Master of Commerce in Taxation, a Higher Diploma in International Tax, and a Higher Diploma in Financial Instruments. He began his professional career at PwC Inc., where he completed his articles, transitioned into the tax practice, and was admitted as a Tax Partner. During his tenure, he headed PwC’s Insurance Taxation practice.
In 2004, Christo joined the Liberty Group as Head of Tax and, in 2016, moved to Nedbank Limited, where he currently serves as Executive Head: Group Taxation. In this role, he is responsible for the group’s overall tax risk management framework, including the development of tax risk policies and guidelines, management of tax audits and disputes, tax advisory support to the business, tax provisioning and reporting, and ensuring full regulatory compliance.
He is actively involved in the broader tax and financial services industry. Christo has participated in industry bodies such as ASISA and currently serves on the Direct Tax Committee of the Banking Association of South Africa. Through this role, he engages with SARS and National Treasury on tax matters affecting the banking sector, contributes to policy discussions, and advocates for tax reforms that support sustainable economic growth and stakeholder value.
episode 5 speaker
Prof Des Kruger
Consultant
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Prof Des Kruger was previously a Partner, and now Consultant, in the Tax Practice at Webber Wentzel Attorneys. He has studied law and tax at the universities of KwaZulu Natal and Wits in South Africa, and Harvard in the United States of America. Des is presently an Adjunct Professor at the University of Cape Town (Law Department) where he lectures in value-added tax (VAT) at the postgraduate level.
Des has specialised in all aspects of taxation, including international tax, corporate tax and value-added tax, for more than 46 years. During that time he spent 12 years in total at Inland Revenue/South African Revenue Service, where he was a Deputy Director (Legal Drafting) and then subsequentely a Specialist in the then Legal and Policy Division. He has co-authored Value-Added Tax in South Africa and Broomberg on Tax Strategy and is currently co-editor of Business Tax and Company Law Quarterly.
Des’ expertise has been recognised by various international research organisations including Chambers Global and the prestigious International Tax Review. He has also been named as one of the top tax consultants in South Africa by the International Tax Review and was named as Lawyer of the Year: Tax, 2010 by Best Lawyers.
Des has Advised both Margo and Katz Tax Commissions of Enquiry into the Tax System of South Africa, and was a member of the VAT Ad-hoc Committee of the Davies Tax Committee.
episode 6 speaker
Gerhard Badenhorst
Director in the Tax practice of Cliffe Dekker Hofmeyr
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Gerhard Badenhorst is a Director in the Tax practice of Cliffe Dekker Hofmeyr. He is a chartered accountant and specialises in value-added tax (“VAT”) matters since VAT was introduced in South Africa. He advises various industries, including financial services, mining, manufacturing, retail and real estate industries. Gerhard acts for various private, public and multinational corporations and non-profit organisations. He is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand, and served as an ad hoc member of the VAT sub-committee of the Davis Tax Committee. Gerhard is the co-author of the LexisNexis publication Value Added Tax in South Africa: Commentary.
