The Tax Administration Act, 2011 (TAA) provides that SARS may remit a penalty imposed for a substantial understatement in the circumstances set out in section 223(3), and particularly if the taxpayer was in possession of an opinion issued by a registered tax practitioner.
This workshop will provide you the skills and techniques to successfully write a taxation opinion in a professional manner. The workshop will also focus on the practical aspects of research by ensuring that the participants obtain practical knowledge with the use of different legal and tax databases. Guidelines for writing a taxation opinion will be provided ensuring that the research is brought to a conclusion in a well structured, professional document.
The course coverage will include:
- Overview of the South African legal system
- The effective and practical use of tax opinions under the Tax Administration Act, 2011
- Establishing the problem.
- Interviewing the client to obtain relevant information.
- Gathering tax research data.
- Opinion writing.
- Structure, style and content of the opinion.
- Applying the law to the facts.
- Expressing your conclusions.
WHO SHOULD ATTEND:
This full day practical workshop is designed for all tax professionals, accountants, lawyers and non-lawyers alike that need to give advice to clients in writing. The essential elements of improving written advice will assist in establishing best practice across a firm.
Delegates will be required to bring a laptop and 3G to the workshop.
PRESENTER/S: Professor Sharon Smulders - PhD Tax, Hons B.Com (Accounting), M.Com (Taxation), CA(SA), MTP(SA)
Sharon was recently appointed as the Head of Tax Technical & Research at the SA Institute of Tax Practitioners. She will assume the position from 1 February 2013 and will be primarily responsible to liaise with SARS, National Treasury, Parliament and international organisations on tax policy matters. In addition, Sharon also received the SAIT Chair and visiting professor in taxation at the University of the Western Cape.
Prior to joining SAIT, Sharon was an associate professor in taxation with the University of Pretoria where she lectured taxation on both under-graduate and post-graduate levels. Amongst others, she has presented workshops to SARS, ACCA, KPMG and BDO. She has also assisted the World Bank in 2006-2007 and SARS in 2011-2012 with quantitative research on the tax compliance burden for small businesses. Her research with the World Bank led to tax legislation amendments in 2008. Prior to joining academia, she was a manager in the taxation department of Deloitte in Pretoria. She has a very keen interest in small business taxation which developed into her masters and doctoral studies. She has also published accredited research articles on this topic and presented her research findings at various international and national conferences
CPD: Attendance will secure 8hours verifiable CPD points/units, incl. other professional bodies.
(SAICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA)
EVENT INVESTMENT: SAIT Members: R1350.00
Affiliated Members R1450.00
Graduate, internship or learnership trainees: R850.00