Overview

Were you feeling stuck with technical tax questions or unsure where to find answers? The TaxCafé Discussion Forum offered an interactive, workshop-style session where participants could "Ask Me Anything." Carmen and the delegates collaborated to provide practical solutions and insights. Content was driven entirely by participants, ensuring a tailored experience focused on the most pressing issues tax professionals faced. Topics included current eFiling challenges, tax return complications, and complex legal matters.

Webinar Content

In this session, a range of important tax topics was explored, including:

• Verification/Audit Overreach and Unreasonable Demands:
  SARS requested excessive proofs (e.g., all invoices, third-party bank statements, photos for home office), turning verifications into audits without notice, including rejections despite submissions.

• Home Office Expense (HOE) Claims Rejected:
  Multiple cases of valid HOE deductions were disallowed, with demands for proofs of payment (PoPs), photos, and repeated verifications.

• Provisional Tax (IRP6) Issues:
  Calculations, underestimation penalties, SMS errors for compliant filings, reallocations, and arrangements were discussed.

• Deceased Estates and DEC Letters:
  Delays in DEC letters (21+ days), second registrations, splitting IT3b pre/post-death, and biometrics for updates were raised (~20 discussions).

• VAT Registrations and Rejections:
  Repeated rejections occurred without reasons, retrospective registrations were required, and input claims on assets were challenged.

• Non-Residency Status Problems:
  Resets to resident status, passport updates, foreign IDs, and DTA implications caused difficulties.

• PAYE/EMP501 Reconciliations and ETI Reversals:
  Glitches such as unclaimed ETI being revoked, overpayments not refunded, and resubmissions not updating were noted.

• Profile Transfers and Access Issues:
  Transfers failed (e.g., stuck in "awaiting authorisation"), shared access problems persisted, and security details updates caused delays.

• Capital Gains Tax (CGT) Calculations:
  Apportionment for properties/rentals, base costs for shares, stolen proceeds, and foreign gains were reviewed.

• Biometrics for Security/Registrations:
  The new feature for updates had mixed success with OTPs and facial recognition.

• Payment Arrangements and Reallocations:
  Participants discussed setting up arrangements (>6 months) and reallocating mispayments (e.g., provisional to annual tax).

• UIF/COIDA Registrations and Issues:
  Delays, updates, and employer-employee relationships for sole props created complications.

• Payment Allocations & Refunds Mishandled:
  Provisional tax paid under the wrong reference/tax type, PAYE credits journaled to odd periods, and PAYE “refunds” refused while income tax refunds were auto-paid. CMO reallocations were also a challenge.

• Trusts & Deceased-Estate Administration:
  New BO capture at registration, DEC letter timing versus post-death interest, ITR12T “audits” with no letter, ROT vs directive mismatches, and blocked access due to outdated security emails were raised.

Competencies Developed

After attending this discussion forum webinar, participants were:

• Informed about the best solutions to resolve taxpayer issues.
• Competent to efficiently and proactively address issues experienced in their practice.
• Able to guide staff to effectively assist/support clients with systemic tax issues.
• Informed about available resources for resolving taxpayer issues.
• Guided on where to find relevant guides and FAQs on SARS-related concerns.

Presenter

Carmen Westermeyer

BCom(Honours Accounting) [UND] CA(SA)

Carmen Westermeyer graduated in 2001 from the University of Natal, Durban (now UKZN), with a BCom Honours degree in Accounting and completed her articles with PwC, where she remained until 2006. She has been a member of SAICA since then.

In 2008, she started her academic career at UKZN, where she performed a number of functions, taking on the role of Academic Leader for Taxation. On leaving academia in 2013, Carmen has been providing training and consulting services to the profession. She has presented on behalf of various professional bodies, such as SAICA, FASSET, CSSA as well as providing in-house training to numerous accounting firms. The topics covered include all aspects of income tax, VAT, estate duty as well as the health levy (sugar tax). In addition, she regularly consults on tax matters as well as assisting with SARS disputes.

She is also the Chair of the SAICA Eastern Region Tax Committee, a member of the SAICA National Tax Operations Committee and is an Accounting Member of the Tax Court.

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.