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 Tax Administration


CPD Articles:




Tax Talk Magazine:


- September/October 2016: SARS Will Find Out What You Did in Your Tax Return

- September/October 2016: Failure, More Failure and Some Success: GAAR Ten Years On

- July/August 2016: How SA Taxpayer’s Rights Match up to OECD Standards

- May/June 2016: A new era for collateral

- May/June 2016:  Common Myths Regarding "Pay Now, Argue Later”

- May/June 2016:  No place to hide: SARS’ big data

- May/June 2016:  Do revised prescription rules bear serious consequences for the taxpayer?

- May/June 2016:  "Pay Now, Argue Later” Principle: When Must You Pay SARS? 

- March/April 2016:  Pay Now, Argue Later: Are There Any Exceptions To This Rule?

- March/April 2016:  Regulation of legal professional privilege: An industry dividend

- March/April 2016:  Can SARS limit legal professional privilege 

- March/April 2016:  Prescription rules: When the clock stops ticking 




Request by SARS for Information from South African Taxpayers regarding related parties abroad 

- SARS can grant an extension of time to file an objection to an assessment  

Tax administration: SARS' constitutional obligations and taxpayers' rights

- Is tax advice given by an accountant covered by legal professional privilege? 




Tax Talk Magazine:


- November/December 2015:  Amendments to CFC diversionary income rules

- September/October 2015:  A new practitioner’s perspective on Tax Court proceedings – lessons from a baptism of fire

- July/August 2015:  Does SARS’ information gathering powers trump prescription?

- March/April 2015:  Are we serious about tax risk management?




The Mark Lifman judgment: High Court refuses to interdict the enforcement by SARS of a judgment taken against the taxpayer

The right of tax authorities to demand production of documents

Remedies for unfavourable rulings

Invalidity of emolument attachment orders

Proposed unilateral extension of prescription by SARS

Proposed amendments to section 98(1)(d) - withdrawal of assessments

Do not go to a SARS branch unnecessarily

Ackermans Limited v CSARS

Section 98 on withdrawal of assessments may provide relief to the taxpayer in Medox Ltd v CSARS

Getting the facts straight

Pay now, argue later - recent amendments to section 164 of the Tax Administration Act




The case of GB Mining v Commissioner: SARS

Financial management can be held liable for a company’s tax debts

Can SARS take more than what’s in the cookie jar?

Western Cape high court rules on purpose of preservation orders

SARS guide on the new dispute resolution rules

SARS must choose its remedies

Search and seizure: the extent of SARS's powers

SARS must give proper reasons and have proper grounds

Does the in duplum rule limit interest payable on a tax debt?

A taxpayer is entitled to object to an assessment on the grounds that the information given in his return was incorrect

Interpretation of the Tax Administration Act in the context of SARS' powers to recover tax

SCA addresses administrative fairness in raising assessments and disputes before Tax Court

- SARS’ powers to apply to court to declare a director delinquent in terms of the Companies Act 

Reasonable care in completing tax returns

Prescription - when does it apply?

The liability of shareholders for the tax debts of a company

CSARS v Van der Merwe GW and 21 others – HC 2013 WC – 28 February 2014

Forum shopping-who decides on matters pertaining to the legal status of assessments?

Nowhere to hide

Challenging a refusal by SARS to grant or renew a tax clearance certificate

Legal professional privilege and invoices from attorneys

An amendment to the Tax Administration Act: grounds on which an assessment can be withdrawn

Renewed focus on high net worth individuals: the Krok judgment

- The tension between the Tax Administration Act and the Uniform Rules of Court 

Poorly drafted and implemented tax planning arrangements: rectification v "grin and bear it"?

Amendments to the Transitional Rules dealing with Penalties in the Tax Administration Act


CPD Videos:




- Tax Administration Act Part 1: Returns and records

- Tax Administration Act (TAA) Part 2: General aspects of TAA

Tax Administration Act Part 3: Assessments

Tax Administration Act Part 4: Pay now, argue later and Interest

Tax Administration Act - Part 5: Dispute resolution




- New Dispute Resolution Rules Part 1_Computek case  

New Dispute Resolution Rules Part 2_Request for reasons, extension of time to object and suspension of payment 

New Dispute Resolution Rules Part 3_the objection process

New Dispute Resolution Rules Part 4 – TAA provisions regarding objection and appeal

Submitting supporting documents via SARS efiling





Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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