#WATCH I Prescription is a strong defense in tax disputes. SARS must prove its ability to overcome prescription, which depends on understanding the prescription rules.

Overview

Prescription is a very powerful defence in many tax disputes. Whilst indeed SARS bears the burden of proving they can lift the veil of prescription, understanding when SARS will be able to do so requires an understanding of the prescription rules. In this session, Nico Theron CTA (SA), founder of Unicus Tax Specialists SA, will take you through prescription so as to allow you to determine the strength of a dispute based on prescription.

Webinar Content

• What to do before you launch a dispute.
• What an assessment actually 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 covers prescription but in particular how to use prescription as a defence in tax dispute resolution.

After this webinar you will understand:

• The types of prescription rules
• Exception of the prescription rules and how to use the prescription rules as a defence 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.
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• 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.
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