19 August 2016
From 09:00 until 13:00
Marine Drive Summerstrand
Port Elizabeth, Eastern Cape
Online registration is closed.
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Tax practitioners plays an integral part in dealing with disputes between SARS and taxpayers.
The tax system has become increasingly complex and, at the same time, so has the dispute resolution process.
Considering the win-lose ratio of SARS in the Courts, SARS appears to win more and there is good business case for an even more litigious approach by SARS to ensure compliance with the various tax laws. This obviously means SARS could utilise the legal process to optimise the tax collection process even more than they currently are, achieving the balance between optimal tax collection whilst being respectful to taxpayer’s rights.
From a tax practice management perspective, the modern practitioner must bring its A-game to any dispute resolution process. This is key to resolving tax disputes before reaching litigation, critical to professionally advising clients on when to concede or further engage SARS, or just to manage the risks of clients later claiming that tax practitioner mistakes have caused them financial losses. The tax laws and procedures are heavily weighed in favour of SARS, including where SARS missed deadlines being of no consequence but taxpayer missed deadlines can result in outright loss, regardless of the merits of a matter. Therefore, optimal dispute resolution requires not only good technical knowledge and systems but, perhaps most importantly, excellent tactics.
We have requested a dispute resolution expert to hold a practical session, sharing some of the best practices from the perspective of practitioners dealing with SARS on a daily basis.
- What is subject to objection and appeal and what not, including how and where PAJA fits into tax related disputes;
- Assessments and prescription;
- Asking for reasons for an assessment:
- The importance of reasons;
- Procedure to follow when requesting reasons;
- Dealing with the quality of reasons received; and
- Reasons under PAJA vs reasons under TAA;
- Requesting suspension of payment under section 164 of PAJA:
- Importance of requesting suspension of payment; and
- Procedure to follow when requesting suspension of payment;
- The objection:
- Submission channels and deadlines; and
- Power of attorney;
- Importance of the grounds for objection;
- Drafting the grounds (including practical examples); and
- Onus of proof;
- Feedback on objection:
- How to deal with the “Invalid objection
- Requests from SARS for further information
- Objection allowed and prescription under 99(1)(e) of the TAA
- Drafting the Grounds for appeal;
- Tax Board
- Procedure and rules (condensed)
- Tax Court
- Procedure and rules (condensed)
MTP(SA), BCom Law (cum laude), BCom Honours Taxation, MCom Taxation (SA and International Tax)
Nico, previously from PKF/Grant Thornton, holds the degrees, BCom Law (cum laude), BCom Honours Taxation and MCom Taxation (SA and International Tax) and is also a registered Master Tax Practitioner with SAIT. Nico specialises in corporate income tax, value added tax and employees’ taxes, more specifically in the context of tax dispute resolution and ruling applications.
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, ICBA, IAC, AAT)
Option 1 - Seminar:
Free for Tax Advisory CPD Subscribers (Please use your promo code to register)
Important: 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 - Dedicated Webinar Broadcast
This dedicated CPD webinar will be presented on 18 August 2016 from 09:00 – 13:00
Company Price: R850.00
Option 3 - DVD
This CPD event will be recorded and available to purchase on DVD. Available 31 August 2016.
Payments & Cancellations
- All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
- Kindly note that should payment not been received 2 days after the event, legal action will be taken
- 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 4 working days prior to the event no cancellation fee will be charged.
- If the cancellation occurs less than 4 working 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.
- Please click here for the full terms and conditions.