The Income Tax Act, 1962, provides for specific procedures in order to resolve a tax dispute. This seminar will equip attendees
with the tools to deal with any dispute relating to SARS, from the SARS letter of enquiry, to the tax court appeal.
CONTENT OF DVD AND COURSE NOTES:
SARS’ letter of enquiry or audit;
Should the taxpayer accept SARS letter of enquiry or narrow the scope down;
Taxpayer’s reply to SARS enquiry;
SARS’ letter of findings;
Taxpayer’s reply to SARS’ letter of findings and submission on additional tax, penalties and interest;
SARS’ letter of assessment;
Has an assessment been received?
Has SARS supplied adequate reasons for the assessment? Call for reasons and delay running of 30-days, discussion of section
83(23);
Receive SARS reasons and draft letter of objection, consider whether any assessments have been prescribed;
Taxpayer to decide whether to pay tax in dispute or call for postponement of payment of tax;
SARS decision on objection;
Call for SARS reasons for decision on the objection;
If objection allowed, dispute is over unless problem in Carlson Investments Share Block case, section 79 and 81;
If objection disallowed, note an appeal to Tax Court or Tax Board if tax in dispute is less than R500 000 and request matter is
referred to ADR;
Discuss ADR process;
If ADR results in resolution of dispute, Tax Appeals Committee must ratify settlement;
If ADR fails, proceed to next step in legal process, discuss appeal process and run up to court..
PRESENTER:
Dr Beric Croome BCom (University of Cape Town), CTA (University of Cape Town), BProc (Unisa), LLB (Unisa), Higher Diploma in
Tax Law (cum laude) (University of the Witwatersrand), Doctor of Philosophy (Commercial Law) (University of Cape Town), Admitted as
an Advocate of the High Court of South Africa, CA(SA), FCMA(UK), MTP(SA)
Beric has 24 years of experience and specialises in the area of tax law, advising clients on income tax, value-added tax, stamp
duties, PAYE and other fiscal statutes. He has advised foreign clients on investments in business in South Africa and the tax
consequences thereof. He regularly assists clients with objections and appeals and represents clients in meetings with the South
African Revenue Service (SARS), including alternative dispute resolution meetings.
Beric received his PhD degree from the University of Cape Town in June 2008. His thesis dealt with issues relating to
constitutional law, taxpayers’ rights and the powers of SARS, with particular emphasis on the rights to property, to privacy, to
administrative justice, to access to courts and access to information.
Beric acted as chair of the National Tax Committee of the South African Institute of Chartered Accountants (SAICA) from 1999 to
2002 and during 2003 he became a member of the editorial panel of SAICA’s tax publication, Integritax. He is a former vice-chair of
the South African Chamber of Business Taxation Committee. During 2008 Beric was invited to join the technical committee of the
South African Institute of Tax Practitioners and was conferred honorary life membership of that body.
Beric was the 1999 South African reporter on “Taxation of non-profit organisations” for the International Fiscal Association.
During 2002, he was a nominee for the University of the Witwatersrand 2002 Convocation Honour Award for his contribution to
commerce and industry.
From 2006 to 2008 he authored a column “Dear SARS” in Accountancy SA, SAICA’s journal. In 2007, Beric was requested to sit on the
Employee Share Ownership Plan Sub-Committee, one of the ad hoc committees falling within the structure of the Minerals and Mining
Development Board of South Africa. Beric has been listed in Who’s Who of Southern Africa from 2004 to 2008 and in Chambers Global:
The World’s Leading Lawyers for Business, The Clients’ Guide in 2006, 2007 and 2008. In 2008 he was nominated to appear in the
inaugural Best Lawyers list in South Africa, in the specialty of tax. In addition, he was listed as one of the top five South
African tax advisers in the Tax Directors Handbook, which lists 250 advisers world-wide. From 2004 to 2007, Beric has been a
co-author with other members of the tax team of the Fiscal File, a layman’s guide to tax, published for client use. During 2008
Beric became the author of a column “Tax Bites” in Business Law and Tax Review, a monthly supplement in the Business Day
newspaper.
Cost of DVD and notes: R390.00 (incl. VAT and postage)
