Webinar | Virtual Commissioning of Affidavits: What the Africa’s Best Foods Judgment Means for Legal and Professional Practice - CPD Consortium
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Virtual Commissioning of Affidavits:

What the Africa’s Best Foods Judgment Means for Legal and Professional Practice

The increasing use of virtual platforms has fundamentally changed how legal professionals interact with clients, witnesses and colleagues across borders. However, South Africa’s legislation governing the commissioning of affidavits has not necessarily kept pace with these technological developments.

In Africa’s Best Foods (Pty) Ltd v ED Food S.R.L, the Gauteng High Court, sitting as a Full Court, considered whether affidavits commissioned virtually, where the commissioners of oaths were physically present in South Africa and the deponents were situated in Italy, complied with the Justices of the Peace and Commissioners of Oaths Act and its Regulations.

Date:

9 September 2026

Time:

13:00-13:45

Platform:

Zoom

Cost:

R220

CPD Points:

0.5

Cost:

R220

CPD Points:

0.5

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The judgment provides important guidance on the requirement that a deponent sign an affidavit “in the presence” of a commissioner of oaths, the territorial authority of South African commissioners, the treatment of affidavits executed abroad, and the circumstances in which a court may nevertheless admit an improperly commissioned affidavit in the interests of justice.

Key topics

In this session, the following key topics will be discussed: 

  • The facts and key findings in Africa’s Best Foods (Pty) Ltd v ED Food S.R.L
  • Why virtual commissioning does not comply with the current requirement for physical presence under Regulation 3(1)
  • The territorial authority of South African commissioners of oaths and the distinction between administering an oath in South Africa and abroad
  • How affidavits executed outside South Africa may validly be commissioned and authenticated
  • The courts’ discretion to condone non-compliance where there has been substantial compliance and admission is in the interests of justice
  • Practical implications for attorneys, tax practitioners and other professionals obtaining affidavits from clients or deponents situated abroad
  • Q&A
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Who Should Join?

Tax Practitioners
& Tax Consultants

Payments Administrators

Debtors
& Creditors Clerks

Accountants

Auditors & Trainees

Financial Administrators

Directors & Business Owners

Business & Legal Compliance Officers

Payroll Administrators

Meet
The Speaker

Meet The Speaker

Darren Britz is a Partner and the Head of Tax Legal at
Tax Consulting SA.
He is an admitted attorney of the High Court of South Africa, specialising in South African tax with a focus on cross-border tax advisory and implementation for multi-national companies and high-net worth individuals.

Exclusive Workshop | Limited Seats Available
To ensure an interactive and engaging learning experience, places for this workshop are limited. Early booking is recommended to secure your seat.

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FROM THE DAVIS TAX COMMITEE
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TAX TECHNICAL SPECIALIST AT SAIT

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Keitumetse holds a Master of Laws (LLM) specialising in Tax Law, a Bachelor of Laws (LLB), and a Bachelor of Commerce (BCom) Law degree. Keitumetse is passionate about contributing to and transforming the tax legislative landscape. 

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Admitted Attorney, BA (Law), LLB, LLM at Tax Consulting SA

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He is an accounting member of the Tax Court, second term. He is a visiting adjunct professor at Wits and was previously a lecturer in tax at the University of Pretoria to students doing a Master’s degree and at UNISA at postgraduate level.

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Jerry Botha commenced his tax career in United Kingdom / United States Tax and served articles at McCorkindale & Holton’s London office. After being with the Big-4 accounting firms, in 2005 he started his own niche tax practice.

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Tax Consulting South Africa authored LexisNexis’ “Expatriate Tax” textbook, as critically acclaimed by the esteemed Judge Dennis Davis. The textbook is now in its 2nd edition.

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