Burden of proof and Tax Dispute Resolution

Overview

Additional assessments were often raised due to the taxpayer’s failure to discharge their onus of proof. In this session, Nico Theron CTA (SA), founder of Unicus Tax Specialists SA, simplified the concept of burden of proof. He also outlined the distinctions between the burden of proof before legal proceedings versus during litigation, along with strategies for managing the burden of proof in the preliminary stages of a tax dispute.

Webinar Content

• What to do before you launch a dispute.
• What an assessment is with reference to recent SCA judgment in CSARS v Airports Company SA and how it is relevant to objections and appeals.
• How to deal with onus of proof in practice (pre-litigation).
• What are SARS’ obligations when they answer your objection – can they effectively ignore your objection and force you on appeal?
• Can you raise new grounds on appeal and if so, what new grounds can you raise?

Competencies Developed in this Webinar

This webinar provided comprehensive insights into the concept of prescription, with a special emphasis on leveraging prescription as a defensive tactic during the process of resolving tax disputes.

After this webinar, you understood:

• The types of prescription rules.
• Exceptions to the prescription rules and how to use the prescription rules as a defense in tax dispute resolution.

Presenter

Nico Theron

CTA (SA), BCom Law (cum laude), BCom Honours Taxation, MCom Taxation (SA and International Tax).

Nico is the founder of Unicus Tax Specialists SA, Unicus Tax Academy, and the author of Lexis Nexis’ Practical Guide to Handling Tax Disputes. He is an industry recognised expert in tax dispute resolution, lecturing on tax dispute resolution at various universities across South Africa at postgraduate level and to other tax professionals in practice. Nico also has a 100% success rate in resolving tax disputes in favour of taxpayers through the objection and appeal remedy.

CPD

This event and successful completion of the online assessment will secure 2 hours verifiable output Tax CPD points per session.

Event Investment

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

• Regular price: R460.00.
• Special rate for SAIT members: R368.00.
• 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 three working days before commencement of an event.
• Kindly note that should payment not be received two days after the event, legal action will be taken.
• Proof of payment will be requested at registration if payment does not reflect in The Tax Faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than four working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than four 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.
• The Tax Faculty’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.