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South Africa

Elle-Sarah Rossato


Associate Director: Tax Controversy & Dispute Resolution

PwC: South Africa


+27 (0) 11 797 4938

Languages: English, Afrikaans

Bar admissions: Admitted Attorney by High Court (South Africa)


Elle-Sarah spent 14 years with SARS where she managed an Enforcement Division focusing on High Profile investigations (locally and abroad) and now leads the Tax Controversy & Dispute Resolution function for PwC South Africa where she assists clients on a daily basis to escalate, manage and resolve complicated disputes with SARS.

Recent matter highlights

  • Assisted clients to release R220m VAT refund in less than three months (pending seven-month SARS audit) via an urgent High Court application.

  • Assisted client in circumventing R6billion add back of deductions by proactively engaging as SARS had not followed due administration process.

  • Assisted mining client with a tax dispute in achieving settlement that saved them R36million.

Practice areas

Corporate taxes, Audit defence, Dispute resolution, MAPs/ADRs, Litigation, Controversy management

Association memberships

Master Tax Practitioner (SAIT), Law Society of South Africa & member of SARIPA

Academic qualifications

BCom (Law), 1999; LLB, 2001; LLM (Corporate Law), 2002; MCom(Tax), 2006 and MBA: 2009


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