Course Overview
Tax disputes are rising. Tax practitioners must have a solid grasp of the rules and practice of tax dispute resolution. Drafting an objection and appeal is considered an art and a science. Whilst the way in which an objection is drafted is very much dependent on the facts and procedure, it is also about substance and presentation. The professional skill to draft and present valid objections and appeals mitigate the risk and liability for the taxpayer.
The course will provide practical guidance to students in relation to the most common types of tax dispute issues in practice. The course includes the process to effectively deal with a SARS query, verification or audit, and the formal dispute and appeal aspects after an assessment. This course is based on the law and practice applicable to tax dispute resolution and is based on several actual and real-life case studies.
Mode of Delivery
Online learning with flexible weekly study plans.
Effort and Duration
Duration: Eight months.
Weekly effort: Four to six hours a week.
What you will Learn in this Course
The course will cover the following modules and topics:
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Introduction to the Tax Administration Act (TAA) and taxpayer rights during a SARS audit.
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The types and notices of assessments.
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The onus of proof and prescription of assessments.
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Remedies other than objection and appeal and drafting reduced assessment requests.
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Penalties and remittance procedures and drafting remittance requests.
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Overview of objection and appeal remedy and the right to ask for reasons.
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Objections and drafting an objection.
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Appeals and drafting an appeal.
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Interlocutory applications and suspension of payment.
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Capita selecta.
This Programme is for you if:
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You are a registered tax practitioner and need to build your tax dispute resolution skills.
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You are a tax professional adviser or lawyer.
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You are an in-house tax practitioner at a large corporate firm and need to build your confidence, skills, and competencies to apply principles in your daily work.
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You are seeking the experience and practical scenarios in order to respond to tax dispute resolution work.
Admission Requirements
Open to individuals currently working within taxation, finance, or tax law. An NQF 7 qualification in taxation, law or accounting is recommended.
Outcomes
On successful completion of this programme, you should be able to:
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Advise on the rights and responsibilities of taxpayers and tax practitioners.
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Successfully navigating audits and queries from SARS before an assessment is issued.
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Proactively mitigate SARS penalties.
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Draft an objection.
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Deal with disputed assessments, including effectively suspending the obligation to pay a disputed amount.
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Manage the dispute resolution process with SARS.
Accreditation
The Tax Faculty (TTF) is recognised as a continuous professional development (CPD) provider by controlling bodies accredited in terms of the Tax Administration Act No 28 of 2011.
TTF also holds accreditation with the Quality Council for Trades and Occupations (QCTO) as a Skills Development Partner (SDP) under the Skills Development Act No 97 of 1998 to deliver the academic and practical skills components of the Tax Technician and Tax Professional Occupational qualifications. Accreditation number 07-QCTO/SDP070223111004.
Assessment and Award of Certificate
Learners are assessed via a number of formative and summative assessments. Successful learners will receive a Short Learning Programme (SLP) certificate of competence issued by The Tax Faculty, which is not credit bearing and does not lead to a qualification. However, successful learners articulating into the Occupational Certificate: Tax Technician (NQF 6) through The Tax Faculty, will obtain a statement of results towards the NQF 6 qualification. In addition, this just-in-time learning programme meet the requirements for verifiable tax CPD credits.
Student Support and Online Campus
The academic and practical skills component of the qualification is delivered on The Tax Faculty's online Tax Campus.
This will be your virtual campus for the duration of the programme. The course is presented as micro-learning videos, study guides, practice quizzes, discussion forums, practical case studies, assignment briefs and guided presentations on how to master case studies and assignments. Academic lecturers are available on the Q&A portal as they would be in a classroom.
At the beginning of each semester, you'll be presented with the course content plan, a study plan and important assignment dates which are set out at manageable deadlines. This will help you study at your own pace.
In addition, you will be allocated a course consultant who will help you navigate the online campus, support you with your weekly participation and deadlines, and will be able to answer any administrative queries you may have.
Flexible Payment Options
Payment Option 1: Once-off Payment
R23 950.00.
Payment Option 2: Debit Order
Application fee (non-refundable): R1 950.00.
Six instalments: R3 950.00 per month.
Total: R25 650.00.
* First debit order will be collected on course start date. Remaining debit orders will be collected on the first day of each month.
Payments and Cancellations
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All required minimum payments must be made by direct EFT or by credit card before the commencement of a course. The once-off payment is required to be paid before the course start date, as well as the application fee of learners on a debit order plan (the first debit order is also required on the start date of the course).
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Kindly note that should debit order payment terms not be adhered to; legal action will be taken and access to the online learning platform suspended.
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Proof of payment may also be requested before access to the online platform will be communicated, should your payment not reflect on The Tax Faculty’s bank account.
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Only written notice of cancellation will be accepted.
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To view our full terms & conditions click here.
Conditions
For all Short Learning Programmes (SLPs) with a Seven-month or Less Rollout Period, the Following will Apply:
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If the cancellation is requested more than 10 working days prior to the course start date, no cancellation fee will be applicable.
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If the cancellation occurs less than 10 working days prior to the course start date, a 100% cancellation fee will be applicable.
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Students who register for a course and fail to attend will be held liable for the full course fee.
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The course application fee is non-refundable.
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The Tax Faculty’s liability in the case of a course being cancelled will be limited to a refund of the course fee.
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Students who have failed to successfully complete the course, and wishing to repeat will be charged the full course fee to repeat.
Why Wait?
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