SARS has wide-ranging powers to collect any outstanding debt owed to it. A pay now, argue later" principle can be particularly challenging when the tax debt is under dispute. The aim of this session is to discuss the various options taxpayers have when they owe SARS money.
How do objections and appeals impact debt collection?
What does “pay now argue later” actually mean?
What are my options when I have a tax liability?
Under what circumstances may SARS issue third party appointments?
Legal recourse if SARS has instituted debt collection processes
What the different options for debt management are under the TAA;
What are SARS's responsibilities;
Understand the legal consequences of each option; and
How to request a suspension of payment or debt compromise.
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.
Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.
Free for Tax Technicians, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.
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