Effective handling of SARS queries, audits & disputes

Overview

The focus will be on the administrative aspects of the dispute and controversy process, from the initial SARS query to the SARS appeals process. Issues relating to the Tax Administration Act and the rules of dispute resolution will be discussed. This webinar will be presented in two sessions.

In part 1 (the first webinar), we will specifically deal with the following:

• Responding to SARS where a request for verification of the return was received or where an IT14SD was received
• How to correct errors made in a return
• Responding to requests for relevant material during the verification or audit process, and the document detailing the outcome of the audit
• Alternatives to the objection and appeal process [section 93(1)(d)]

In part 2 (the second webinar), we will specifically deal with the dispute process itself, including the following:

• When and how the process must be started
• What to do when the process is started late
• The request for reasons and the delivery of the objection
• Dealing with the notice of invalid objection
• The appeal against the assessment
• Electing the alternative dispute resolution or set down of the appeal before the tax board or tax court

• What to do when SARS does not adhere to the timelines

Course Content

The seminar starts where the taxpayer has been identified for verification by SARS or received an IT14SD from SARS. We explain how to deal with errors made by the taxpayer in the return and the request for correction process, but not with the voluntary disclosure programme.   

The verification request is often followed by a subsequent request for relevant material or an audit by SARS.  We will deal with the response to the requests for relevant material, the audit process itself and the document detailing the outcome of the audit. The finality of assessments, or when SARS cannot change an original assessment. 

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 additional assessment and the statement of the grounds of the assessment

• The objection process

  • Forum for dispute of an assessment

  • The periods, the 30 business days, relevant to the taxpayer and requests to extend the period for objection

  • The request for reasons for the assessment

  • The periods relevant to SARS

  • The notice by SARS that the objection is regarded as invalid

  • 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 – section 107(4)

• 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 set down of the appeal before the tax board or tax court

• Remedies available to the taxpayer when SARS is not keeping to the periods?

  • Rule 52 applications

  • Rule 56 application

• The alternatives

  • What to do when no objection is possible

  • When can an assessment be withdrawn?

  • Requesting a reduced assessment

  • Taking the matter on review

Presenter

Piet Nel
CA (SA)

CPD

Practical Workshop:

This event and successful completion of the online assessment will secure 5.5 hours verifiable output Tax CPD points.

Webinar:

This event and successful completion of the online assessment will secure 4 hours verifiable output Tax CPD points.

Event Investment

50% Discount for all 2019 CPD subscribers on the packages to attend the Seminar.(Not yet a subscriber? Please click here for more information).

Option 1 - Seminar:

Non-member: R1595.00

Printed notes: R50.00

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 webinar is free to all CPD subscribers on the subscription packages.

Non-member: R575.00

Company Price: R950.00

This CPD webinar will be presented in 2 parts:

Part 1 on 26 September and Part 2 on 3 October from 15:00 – 17:00

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