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CPD Articles:


TaxTalk Magazine:


- March/April: When may interest be claimed against SARS? 

- January/February: Doth Thou Protest in the Right Way?

- January/February: How to Battle the Frankenstein Juggernaut

- January/February: What is required is Proof, Not Simply Argument



TaxTalk Magazine:


- November/December: Five-Minute Guide to a Year's Worth of Tax Admin

- September/October: When paper cuts deep

- September/October: It’s accrual world

- July/August: Rules of Engagement

- May/June: Special Offshore Structures that Won’t Need an SVDP

- May/June: Striking the Right (a)Chord

- March/April: Tax Ombud 2.0 – Now with new powers  

- March/April: The Right Way to Submit 

- January/February: Global Warning: What Worldwide Tax Disputes Look Like 

- January/February: Tinkering with the Tax Engine  



TaxTalk Magazine:


- November/December: Current and Future Tax Administration Trends Reviewed 

- November/December: Dispute Resolution with SARS: is it possible to take a DIY approach?

- November/December: Tax Ombud Complaint Procedure: Get Your matter Dealt With

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

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

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

- May/June: A new era for collateral

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

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

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

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

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

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

- March/April:  Can SARS limit legal professional privilege 

- March/April:  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? 



TaxTalk Magazine:


- November/December:  Amendments to CFC diversionary income rules

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

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

- March/April:  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.

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