Overview

Attendees joined a webinar featuring Frik Pretorius, Legal Specialist from the Office of the Tax Ombud (OTO), and Theo Burrows, as they unpacked "Be a Smart Taxpayer." The webinar was designed to provide participants with an understanding of the OTO's mandate, helping them grasp what systemic issues are and what systemic investigation entails. They also reviewed common tax practitioner mistakes.

During the session, they delved into the impact of various court rulings on taxpayers' rights to be represented by tax practitioners in tax court, as well as the effects of the Danwet ruling and the Thistle Trust constitutional court ruling.

Webinar Content

• Introduction and Development of the Concept "Be a Smart Taxpayer": The session introduced what it means to be a smart taxpayer and the positive impact of smart taxpayers on taxation.
• Review of the OTO's Mandate and Limitations: Understanding the OTO’s mandate and limitations was highlighted as crucial for taxpayers and tax professionals, ensuring that expectations of the OTO were aligned with its statutory framework.
• Systemic Issues and Investigation: This segment shed light on issues that might be systemic in nature and explained what a systemic investigation entails.
• Common Tax Practitioner Mistakes: The focus was on common errors made by tax practitioners to equip participants with the knowledge to avoid these pitfalls, ultimately leading to smoother interactions with SARS and the OTO.
• Overview of Taxpayer Rights and Obligations: Understanding taxpayer rights and obligations was emphasised as vital for ensuring compliance and safeguarding interests in any tax-related matter.
• Key Court Cases and Their Impact on Taxpayer Rights: The session commented on the right to representation, the right to fair tax administration, and procedural fairness, emphasising their implications for taxpayer rights.

Competencies Development

After attending the webinar, participants were able to:

• Know how to “Be a Smart Taxpayer”
• Understand the mandate and limitations of the OTO
• Understand systemic issues and systemic investigations
• Gain insight into common tax practitioner mistakes
• Comprehend taxpayer rights and obligations
• Understand the impact of key court rulings on taxpayer rights

Presenters

Theo Burrows

The Tax Faculty: Technical Advisor

Theo Burrows is a seasoned Tax Practitioner with over 30 years of experience in the corporate, non-profit, and small business sectors. In addition to being a practising independent tax practitioner, he serves the tax community as a technical advisor for The Tax Faculty.

The combination of ongoing tax education and practical experience enables him to competently address more complex tax issues of both individuals and organisations. He draws on all these skills and combines them with in-depth knowledge and understanding of the tax environment to provide tax advisory services to both taxpayers and tax practitioners.

Frik Pretorius

Acting Senior Manager: Legal Services and Systemic Investigations

Frik Pretorius was in private practice for six years before joining SARS as an Attorney in 1999. He was one of the first attorneys to start the Legal Department of SARS.

In 2006, he was appointed as the Legal Specialist of Gauteng South and was also involved in establishing the Alternative Dispute Resolution process as we know it today.

In his current role at the Office of the Tax Ombud, Pretorius is a Specialist: Legal Services, and provides comprehensive legal services across the organisation and is a member of the Operations Complaints Evaluation Committee and Dispute Resolution processes.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 1 hour of Tax CPD.

Event Investment

Complimentary access.