SARS recently released the Tax Administration Bill (TAB). TAB seeks to provide a single body of law of all the administrative provisions of the various tax Acts, including common procedures, rights and remedies..
Important changes practitioners need to know about which is contained in this new Bill:
Apart from consolidating and harmonising existing provisions, the TAB seeks to provide a foundation for further modernisation of the administration of the tax Acts. Some examples of the changes are as follows:
These course notes will bring delegates up to date with the above and other salient features in the Bill.
Prof. Daniel Erasmus
Daniel Erasmus is an Adjunct Professor in International Tax Planning & Tax Risk Management at the Thomas Jefferson School of Law, San Diego, California. Daniel is an admitted attorney and holds a B. Proc, a Bachelor of Arts (Politics & Law), a Higher Diploma in Tax Law and an LL.M in taxation. As Chairman and CEO of TRM Services, Daniel pioneered the advancement of taxpayers’ rights in matters of taxation, ultimately developing a system of tax risk management to circumvent the adversarial nature of tax controversies with tax authorities. He is a world-wide leader in knowledge and skills in this area of taxation, having taught thousands of delegates at workshops the principles of tax risk management, and how to implement these principles in MNE’s.
Daniel started his tax career in the mid 1980's at Deloitte & Touche. Shortly thereafter he joined the tax department of Hofmeyr Attorneys, where he was soon appointed at that stage as the youngest equity director of that firm. After a number of years, he left to form his own tax law firm, attracting various multinational clients, and later headed the tax department of former 100 year old law firm Moss Morris. He was the chairman of the Law Society of South Africa's Tax Matters Committee for more than seven years, and still is a member of that committee after it merged with the exchange control committee (serving as chairman and member for more than 10 years). He is co-founder and former lecturer of the University of Johannesburg's Diploma in Tax Practice program, and co-authored VAT for Lawyers: A Guideline; CGT: A Guideline, and more recently Lexis Nexis Butterworth’s Exchange Control & Income Tax Amnesty Handbook.
