Overview

This webinar explored the critical knowledge and skills required to obtain VAT refunds and navigate the objection and appeal process where necessary. Understanding and adhering to the legally prescribed procedures and disclosure requirements was essential—non-compliance could, and often did, result in the rejection of objections.

The session also covered the various categories of assessments under the Tax Administration Act, along with the appropriate procedures to object to each type.

By attending, participants gained valuable tools and insights to ensure VAT refunds were effectively managed and taxpayer rights were protected throughout the objection and appeal process.

Webinar Content

1. Introduction

2. Refunds

• When was a refund payable to a taxpayer?
• What recourse did a taxpayer have if a refund was delayed?
• When was interest payable by SARS on a delayed refund?

3. Interest Payable to SARS

• When was interest payable to SARS?
• When could such interest be waived?

4. Objections and Appeals

• Categories of assessments
• Categories of objections and other forms of recourse
• The objection and appeal process
  • Timeframes for lodging objections and appeals
  • Content requirements for objections and appeals
  • Timeframes within which SARS had to respond

Competencies Developed

Upon completion of this webinar, participants had developed the following competencies:

1. Technical Competencies

• Understood the legal framework governing VAT refunds.
• Understood the principles relating to interest imposed and paid by SARS.
• Understood the legal basis on which assessments were issued.
• Understood the process and legal requirements for lodging objections and appeals.

2. Operational Competencies

• Applied for interest payable and requested the waiver of imposed interest.
• Prepared and lodged valid objections in compliance with the Tax Administration Act.

Presenter

Christo Theron

(CA(SA) H Dip Tax (Wits) M Com Tax (UP)

Christo is a recognized specialist in the field of indirect taxes. As a technical expert Christo is responsible for the quality of all VAT and Customs and Excise opinions issued by TradeTaxPlus.

Christo is a Chartered Accountant and holds a Masters Degree in Taxation at the University of Pretoria.

Christo is the chairperson of the SAICA VAT Committee. He also presents most of the SAICA VAT seminars. Previously be presented all the LexisNexis VAT seminars.

Christo has been involved in the Unisa Advanced Course in VAT for may years and have assisted to build the program as a leading educational tool in South Africa. He still presents the course.

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 Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price: R460.00
• SAIT member special discounted rate: 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.