NEW: DISPUTE RESOLUTION RULES – THE 2014 NEW PROCESS FOR TAX LITIGATION
SARS is in the final stages to publish the new dispute resolution rules under section 103 of the Tax Administration Act, 2011.
It is a matter of fact that the new rules (once published in the government gazette) will significantly impact the process for objections, appeals and the ultimate litigation process through the courts. The implementation of the changes will be immediate upon publication of the rules in the government gazette.
The impact and process followed by taxpayers in filing objections and appeals against assessments was a matter recently considered by the Supreme Court of Appeal case (Computek (Pty) Ltd v C: SARS 2012 ZASCA 178 ("Computek case”). The court highlighted the importance and significance to ensure that objections and appeals raised against assessments are filed correctly. This outcome of the case illustrates that errors made or insufficient detail in filing comprehensive objections or appeals may later be fatal to the taxpayer’s case during the litigation process.
In addition to the Computec case, the formalization of the objection and appeal process under the Tax Administration Act and the new revised Rules for objections and appeals serve as for tax professionals to update on the new process that will become effective soon.
Programme highlights will include:
- A comprehensive overview of the new (draft) section 103 Rules recently released;
- How to go about requesting reasons for an assessment and what exactly should be included in this request;
- How to lodge an objection for the various taxes and what should be included in this objection;
- How the appeal against a SARS decision needs to be performed;
- How the ADR process works – from start to finish;
- How to apply for a suspension of payment during this process;
- Practical examples of all the above.
Who should attend:
This programme is a ‘must’ for all tax professionals.
Paul Gering is the Tax Partner of PKF (Durban). He has presented their Post Budget Seminar since 1994 and has presented on East Coast Radio and Radio Lotus since 2008. He has coordinated the PKF annual tax guide since 2000.
- South African Institute of Chartered Accountants (SAICA)
- South African Institute of Tax Practitioners (SAIT)
- Independent Regulatory Board of Auditors (IRBA)
Gering’s publications have included ‘The Deductibility of Bond Raising Fees’ – The Taxpayer December 1993 and ‘a Distribution from a Trust to an Unborn Child’ – Technical Report in Satisfaction of part three of the requirements for the Post-graduate Diploma in Taxation.Gering has represented taxpayers in Special Board hearings.In 2003 drafted the objection and appeal in the matter reported as ITC 1785 successfully argues by M Wallis SC (as he was then).
This event and successful completion of the online assessment will secure 4 hours verifiable output CPD points/units.
Including the following professional bodies. (SAICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA, ICB)
Option 1 - Seminar:
Important: Please note that as from 2014 printed copies of notes is optional and will cost additional R50 per set and must be ordered. Electronic notes will be emailed to all registered delegates 2 days prior to the event. Should you require a printed copy on the day of the seminar kindly select the printed seminar notes when registering for the event.
Option 2 - Live Webinar Broadcast
This CPD event will be broadcast live on Thursday 24 April 2014 from 09:00 - 13:00
Click here to register for the Webinar
Option 3 - DVD
This CPD event will be recorded and available to purchase on DVD.
Click here to purchase the DVD
Payments & CancellationsAll payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
- Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT’s bank account.
- Only written notice of cancellation will be recognised.
- If the cancellation occurs more than 30 days prior to the event no cancellation fee will be charged.
- If the cancellation occurs less than 30 but more than 10 days prior to the event a 50% cancellation fee will apply.
- If the cancellation occurs less than 10 days prior to the event a 100% cancellation fee will apply.
- Delegates who book and fail to attend will be liable for the full event fee.
- SAIT’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.