Over the past three years taxpayers and tax practitioners have been dealing with the Tax Administration Act (TAA) since it became effective in October 2012. Despite this legislation providing much needed certainty and guidance on many aspects of tax administration, its application poses many challenges. Resolving these challenges requires a detailed and up to date knowledge of the provisions and technical requirements of the TAA. This seminar covers the aspects of the TAA that taxpayers and practitioners are faced with on a regular basis as well as new developments in this space over the past year.
- Requirements of the TAA relating to returns, in particular third party returns and requesting corrections;
- Burden of proof, recordkeeping and providing information to SARS;
- Assessments, including limitation on the period for issuing assessments;
- Dispute resolution process, including referring matters to the tax ombudsman and the new rules for dispute resolution;
- Penalties imposed under the TAA and dealing with these penalties;
- The impact of the TAA on conducting and managing a tax practice;
- 2013 amendments and 2014 proposed amendments to the TAA and case law relating to tax administration in 2014.
Professor Pieter van der Zwan
Pieter is an associate professor at the North-West University (NWU) where he is the leader of the Taxation Program. He teaches taxation to honours chartered accountancy and masters degree students. He received the award as the best lecturer on the NWU's Potchefstroom Campus in 2011.
He is a qualified Chartered Accountant. He completed his articles at KPMG and spend time in KPMG's technical department after completing his articles. Since joining the NWU, Pieter has been involved in private practice as a technical advisor to audit firms and companies on tax and IFRS matters. In addition, he has also presented numerous tax and IFRS seminars and workshops to auditors, accountants and finance divisions of companies over the past 4 years.
Pieter has published a number of articles in accredited academic journals and also makes regular contributions to tax and accountancy magazines (including TaxTalk).
CPDThis 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, ICBA, IAC)
Event InvestmentOption 1 - Seminar:
Affiliated Members : R950.00
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 Monday 20 October 2014 from 09:00 - 13:00
Option 3 - DVD & Electronic Course Notes
This CPD event will be recorded and available to purchase on DVD.
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 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.