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2018 Webinar: Effective handling of SARS queries, audits and dispute resolution
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 Export to Your Calendar 2018/10/18
When: 18 October 2018
From 9:00am until 1:00pm
Where: Online Webinar
South Africa
Contact: Tshepo Magopa
0129410416


Online registration is available until: 2018/10/17
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Overview

This practical workshop focuses on the much dreaded SARS dispute and controversy process covering everything that is required to be successful in resolving disputes with SARS, including the fundamental principles and SARS operational responses.


Course Content:

The seminar starts with a review of the submission process of a return by a taxpayer and the verification request or the IT14SD received from SARS. It then deals with errors made by the taxpayer in the return and the request for correction.

The verification request is often followed by a request for relevant material or an audit by SARS. We will deal with the response to requests for relevant material, the audit process itself and the response to section 42(2) document received from SARS with respect to the outcome of the audit.

These requests or audits, more often than not, lead to SARS issuing an additional assessment (or estimated assessment). If the taxpayer is aggrieved by this additional assessment, the dispute process starts. We will, by using practical examples, deal with the following:

  • The finality of assessments – sections 99 and 100
  • The grounds of the assessment – section 96
  • The objection process:
    • The periods relevant to the taxpayer – business days, 30 days (in the rules) and 30 days (extended period)
    • The request for reasons for the assessment
    • The periods relevant to SARS
    • The notice by SARS that the objection is regarded as invalid and the 20-day period
    • The request for documents substantiating the objection
    • SARS’s response to the notice of objection
    • The basis of disallowance of the objection
    • The amended assessment
  • The appeal process:
    • The periods – 30, 21 or 45 business days
    • Adding new grounds on which the taxpayer is appealing
    • Invalid notice of appeal
    • What happens when SARS disallows the appeal
    • The alternative dispute resolution procedure
    • The tax board

What remedies does the taxpayer have when SARS is not keeping to the periods?

  • Rule 52 applications
  • Rule 56 applications

The alternatives

  • Section 98: When can an assessment be withdrawn?
  • Section 93: The reduced assessment
  • Section 9: The PAJA equivalent
  • Section 96(3): No objection is possible

Disputing understatement penalties

  • When is the understatement penalty levied?
  • Prejudice to SARS or the fiscus
  • A bona fide inadvertent error
  • How is the penalty calculated?
  • The remedies (or request for remittance)

Presenter

Piet Nel

CA(SA)

Head of School of Applied Taxation at The TaxFaculty


Daylan Straude

MCom (Taxation)

CA(SA)


Event Investment

Free for all 2018 Subscription Package CPD subscribers. (Not yet a subscriber? Please click here for more information).

Option 1 - Seminar:

Member: R995.00

Non-member: R1195.00

Printed notes: R51.00

Click here to register for the seminar

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 October 2018 from 09.00 – 13.00

Member: R455.00

Non-member: R556.00

Company Price: R860.00

Click here to register for the Webinar


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.
  • Conditions:
    • 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.

 

WHY REGISTER WITH SAIT?

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.

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