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Tax Administration Act - George
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When: 2013/10/29
09:00 am until 13:00 pm
Where: Fancourt Hotel
Montagu Street,
George, Western Cape  6529
South Africa
Contact: Ingrid Erwee

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Preparing for a SARS Audit Presented By Ronel de Kock


This practical update seminar will revisit key aspects of SARS procedure and Tax Administration Act. The objective of the seminar is to update, highlight and address key practical and day-to-day areas that affect tax practitioners and their clients when dealing with SARS. The seminar is based on the notion that the majority of tax practitioners assist their clients with the law in order comply and pay their fair share of tax.

Many pertinent issues are applicable and requires the working knowledge and understanding of tax practitioners in order to fulfil their mandate towards their client and the state, for example:

  • Condition of pre-notification to SARS before commencing court proceedings;
  • Awareness of the latest case law and case-studies applicable to SARS;
  • Understanding the practical issues regarding the "letter of findings";
  • SARS attempt in practice to curtail the 3 year prescription period;
  • Taxpayers' rights at the commencement of an audit;
  • Issues with tax clearance certificates;
  • Right of to approach the high court if SARS acts outside their powers;
  • Understanding the difference between administrative penalties and other penalties, and its application;
  • SARS' search and seizure powers;
  • Questionable constitutional validity of certain aspects of SARS tax administration;
  • Liability of shareholders for the tax debts of a company
  • Issues around the requirement of registration of a company representative taxpayer


Topics to be covered will include:

  • Key amendments to the Tax Administration Act
  • Recent case law
  • Recent case studies
  • Recent Tax Dispute Rules amendments and what to be careful of around objections
  • What are SARS' obligations?
  • The 'just cause' defence if SARS fails to execute its obligations
  • Definitions - key definitions, such as relevant material, administration of tax Acts
  • General administration provisions - conflicts of interest by SARS, Tax Ombudsman, powers
  • Information gathering, audits, relevant material, letter of findings, criminal investigations
  • Recent search & seizure warrants, confidentiality of information - secrecy
  • Assessments - New rules on onus of proof, jeopardy assessments
  • Dispute Resolution - When can you approach the High Court directly, burden of proof
  • Tax Liability and Payment - personal liability, instalment payment agreements
  • Rescue provisions under the new Companies Act & Recovery of Tax - liability of shareholders for tax debts
  • Write off or Compromise of Tax Debts - typical procedure
  • Administrative Non-Compliance Penalties - fixed amount penalties, % based penalties, remedies
  • Understatement Penalties
  • Voluntary Disclosure Programme
  • Criminal Offences - 'double jeopardy', R v Jarvis principles
  • General Miscellaneous - professional registration, ethics, and unprofessional conduct


  • All tax practitioners and advisors
  • Litigation attorneys
  • Practise managers
  • Accountants
  • Bookkeepers
  • Auditors
  • Business owners
  • CFO's
  • Tax executives/managers
  • Tax consultants
  • Tax advisers
  • Tax specialists


Prof Daniel Erasmus

Daniel Erasmus is an Adjunct Professor in International Tax Planning & Tax Risk Management at the Thomas Jefferson School of Law, San Diego, California. Daniel is an admitted attorney and holds a B. Proc, a Bachelor of Arts (Politics & Law), a Higher Diploma in Tax Law (equivalent of an LLM) and is a PhD candidate. As Chairman and CEO of TRM Services, Daniel pioneered the advancement of taxpayers' rights in matters of taxation, ultimately developing a system of tax risk management to circumvent the adversarial nature of tax controversies with tax authorities. He is a world-wide leader in knowledge and skills in this area of taxation, having taught thousands of delegates at workshops the principles of tax risk management and how to implement these principles in MNE's, including teaching as adjunct Professor for the Thomas Jefferson School of Law, San Diego, CA.

Daniel started his tax career in the mid 1980's at Deloitte & Touche. Shortly thereafter he joined the tax department of Hofmeyr Attorneys, where he was soon appointed at that stage as the youngest equity director of that firm. After a number of years, he left to form his own tax law firm, attracting various multinational clients, and later headed the tax department of former 100 year old law firm Moss Morris. He is the chairman of the Law Society of South Africa's Tax & Exchange Control Matters Committee. He is co-founder and former lecturer of the University of Johannesburg's Diploma in Tax Practice programme, and co-authored VAT for Lawyers: A Guideline; CGT: A Guideline, LexisNexis Butterworth's Exchange Control & Income Tax Amnesty Handbook and more recently Tax Intelligence, and contributor to the IBFD Tax Risk Management: From Risk to Opportunity. He lectures in tax extensively, both in Africa and the USA.


Attendance will secure 4 hours verifiable CPD points/units, incl. other professional bodies.


SAIT Members: R850.00
Affiliated Members R950.00
Non-Members: R990.00



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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