Weekly Workshop Series on the New Objection and Appeal Dispute Rules
Traditionally seminar updates adopt a one directional approach with a rehearsing of the specific sections in the law. The result is more often than not that this approach fails to offer real and applied outcomes for the professional.
The typical seminar update presentation style takes the format of offering updates on new legislation by presenting the changes per section, addressing the technicalities of the provision and identifying the relevant changes where applicable. It also usually leaves the delegate without practical knowledge to implement changes in practice. This is evident in the number of technical enquiries SAIT receives from tax practitioners on a daily basis, and this has left SAIT concerned that the traditional approach is overly technical and too academic.
In an effort to improve its service offering to tax practitioners, the Education Department has taken the decision to use the new dispute rules, promulgated in terms of section 103 of the Tax Administration Act 28 of 2011 on 11 July 2014, as the basis for a pilot training program incorporating a new training and education methodology.
A New Approach
A practical, outcomes-based webinar training series on the new objection and appeal dispute resolution process will be launched in October. The workshop series will be based on a specific set of real-life facts, using the Kajadas Cosmetics case as the set of facts and applying the new dispute resolution rules to the court case.
As such the workshop series will take the train of thought of the dispute, explore alternatives (where appropriate) and then apply the new rules, forms and procedures as we go along addressing the actual practical challenges of disputes. Throughout the webinar series, a power of attorney, notice of objection and a notice of appeal will be completed in real-time to ensure that the delegate participants are made aware of all the possible pitfalls that may be encountered.
Objective of the Workshop Webinar Series
The objective of the webinar series has the effect that we will not cover all the rules and procedures. It will, however, result in the most important and common rules being covered in a practical manner as would apply in the real world of tax disputes.
Requirements and Study Material
Delegates, once registered, will be provided with a study guide and relevant material containing and setting out the course process and material required to work through prior to the particular webinar workshop session. The purpose of this approach is to ensure participants are prepared and that learning can take place as efficiently and practically as possible.
This webinar series is therefore not aimed at members who need to critically analyse the dispute rules and relevant provisions in law or to explore all possible avenues, but rather at those members who are new to disputes, uncertain how the rules will impact the normal dispute mechanisms or mainly engage in disputes on behalf of taxpayers up to the appeal process.
This webinar workshop series will be divided into four different sessions of two hours each which will cover the following:
Session 1: 13 October 2014
- What is a tax dispute?
- Types of tax disputes
- Tax dispute forums
- Mandate for dispute
- Who may act in dispute?
- What is required for various mandates?
Session 2: 20 October 2014
- Preparing for a dispute
- Questions to be answered
- Calculating time periods
- Delivery requirements
- Alternative remedies
- Request for reasons
- Purpose of request
- What should be requested?
Session 3: 27 October 2014
- Notice of Objection
- What are the grounds of assessment?
- Common formality problems
- Assessing disallowance of objection
Session 4: 3 November 2014
- Alternative Dispute Resolution
- Notice of Appeal
- New grounds vs new objection
- Questions & Answers
As the focus of this series is to provide a practical experience, topics such as what is a tax dispute, obtaining a proper mandate for the dispute and preparing for a possible tax dispute will be dealt with in the first sessions as these matters are in practice many times determinative of how the dispute is to be dealt with, by whom the dispute is to be dealt with and most importantly, whether a dispute is even going to be lodged. These questions will be addressed together with any required forms or documents that in practice are necessary for the tax practitioner to engage in a dispute on the taxpayer’s behalf prior to addressing the formalistic requirements of the dispute rules.
We hope that this new approach will result in a better and more practical learning experience for members. Based on the feedback from this pilot we will decide whether to continue with this style of learning or revert back to the previous style.
(LLM, MCom, Post Graduate Certificate in Advanced Taxation)
Pieter Faber holds a Masters degree in import & export law as well as a Masters degree in taxation. He started his tax career at an audit practice in Potchefstroom in 2002 before joining the PwC Gauteng tax practice in 2004. He spent his last 6 years at PwC in Tax Technical focussing on the tax legislative amendments and also advising on corporate tax and tax administration. He joined SAIT in May 2014 and currently holds the position of Technical Executive: Tax Law & Policy.
Webinar Participation & Completion of the Online Assessment will secure 4 hours Verifiable Output Tax CPD per session.
Member: R850.00 for all 4 sessions
Non-member: R990.00 for all 4 sessions
Click here to register for the Webinar series
Payments & Cancellations
All 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, 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.