Overview

The webinar offers a comprehensive examination of the procedures governing tax disputes in South Africa. It transitions from a historical context of previous rule iterations to a deep dive into the current regulatory framework promulgated under the Tax Administration Act (TAA). The primary objective is to equip practitioners with the knowledge to utilize these rules optimally, thereby persuading SARS early in the dispute process and avoiding unnecessary, protracted litigation.

Webinar Content

The presentation covers the essential "pre-litigation" phase of tax disputes, structured around the following key modules:

• Definitions and Critical Concepts (Rule 1): Detailed analysis of terms like "appeal," "assessment," and "delivery," with a specific emphasis on the definition of "business days" and how dies non (the year-end shutdown period) affects Chapter 9 dispute timelines.
• Formal Delivery Requirements (Rule 2): Instructions on the prescribed forms and manners for document exchange to prevent SARS from invalidating submissions.
• Timeframe Management (Rule 4): Guidance on the legal grounds for extending or shortening prescribed time periods by agreement between parties.
• The Request for Reasons (Rule 6): How to properly request reasons for an assessment from SARS to better formulate a targeted objection.
• Post-Objection Documentation (Rule 8): Procedures for handling SARS's requests for additional substantiating documents after an objection has been lodged.

Competencies Developed

Participants will enhance their professional capabilities in the following areas:

• Procedural Accuracy: Mastery of the correct manner and forms required for lodging objections and appeals, including the mandatory use of eFiling or branch submissions over email.
• Strategic Dispute Resolution: Learning to use Rule 6 (Request for Reasons) and Rule 8 (Substantiating Documents) as opportunities to strengthen a client’s case and address potential gaps in the burden of proof.
• Compliance & Risk Mitigation: Understanding the transition from a 30-day to an 80-day objection period and the new mandatory requirement to attach all substantiating documents to the initial objection.
• Evidence Management: Skills in organizing, indexing, and referencing supporting documents to persuasively present a case to SARS officials.

Presenter

Louise Swart

Louise has been practising as an attorney since 2006 and has specialised in tax law since 2013, when she joined SARS’ Tax Court Unit.

During her time at SARS, she represented the organisation in tax court appeals in both the Tax Court and the High Courts. She handled a wide range of matters, including corporate income tax, VAT, personal income tax, and employee tax disputes.

Louise was also seconded to SARS’ Illicit Economy Unit, where she provided legal support to investigative teams.

In addition to her legal career, Louise has lectured part-time at the University of Pretoria, Tshwane University of Technology, and Varsity College.

She is currently in private practice, offering consultancy services to audit and law firms.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 1.5 hours of Tax CPD.

Event Investment

Free for Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

Regular price: R345.00

Group booking discounts available when you register for a group.

Payments and 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 be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Taxfaculty`s bank account.
• Only written notice of cancellation will be recognized.
• 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.
• Taxfaculty`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.