Overview

Taxpayers issued with penalty assessments were faced with significant challenges in formulating compelling grounds of dispute or remittance. There were several types of penalties that could have been imposed by SARS, and there was no one-size-fits-all solution to address them. Understatement penalties might have been imposed for categories ranging from substantial understatement, no reasonable grounds for the tax position taken, gross negligence, and even intentional tax evasion.

This webinar provided an overview of the challenges surrounding tax penalties imposed by SARS and assisted with formulating compelling arguments, with reference to relevant case law and real-life examples, making it a highly practical session.

Webinar Content

• Different types of penalties imposed by SARS, such as:

  • Understatement penalties and

  • Under-estimation penalties

• Requirements for the imposition of each type

• Compelling grounds of dispute or remittance, including:

  • Onus and other challenges

  • Case law in point

  • Real-life examples

Competencies Development

• Understanding different types of penalties imposed by SARS

• Dealing with penalty challenges, including those related to onus provisions

• Formulating compelling grounds of objection or a remittance request to address penalties

Presenter

Adv Christel van Wyk

BA Law, LLB, H Dip Tax, Certificate Mediation & Arbitration

General tax Practitioner

Advocate of the High Court, Northern Cape

Christel van Wyk is an independent tax advisor and practicing Advocate in the Northern Cape. Her experience covers more than 25 years in tax advisory work, corporate international tax, tax avoidance, tax dispute strategy, dispute resolution and tax policy work. Christel has developed various training courses over the years and presented on various topics including general tax updates, tax dispute processes, complaint processes, diesel refunds, tax policy matters and mutual agreement procedures.

She has extensive experience working in both the private and public sectors. Christel previously headed up the Tax Avoidance unit at the SARS head office. She later headed up the Tax Dispute Resolution division at EY,  worked as a Project Director Tax at SAICA and more recently as a Manager Operations at the Office of the Tax Ombud. In 2023, she started her own tax practice, CVW Tax Consulting Services.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, 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 & 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 Tax Faculty's bank account.
• Cancellations:
  • Only written notice of cancellation will be recognized.
  • 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.
• 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.