Overview

The suspension of payment has become one of the most contested areas of tax administration, and two recent High Court decisions place its limits squarely in issue: Maumela v CSARS, in which a punitive costs order was sought, and Devland Cash and Carry (Pty) Ltd v CSARS, which considers the taxpayer's access to the SARS documents underlying an assessment. Read together, the judgments clarify the evidentiary and procedural threshold a practitioner must meet before advising a client to withhold payment pending objection, and the cost exposure that follows an application brought without adequate grounds. Taxpayer MLC v CSARS (IT 77272) addresses a related exposure closer to daily practice: where responsibility rests for an understatement penalty when the return in question was submitted through an eFiling profile administered by a representative.

This session examines those judgments alongside the SARS documents issued in the period — Interpretation Note 54 (Issue 3), Interpretation Note 146, Binding Private Ruling 430 on the distribution of a loan account by a trust, and the employer interim reconciliation declarations. Each development is assessed for its practical effect on compliance obligations, dispute strategy and client advisory work, forming part of the Monthly SARS Updates series, which provides a two-hour analysis of legislative amendments, judgments, SARS practice and newly issued documents as they arise.

Webinar Content

Recent tax judgments

• Maumela v CSARS (HC) — application for the suspension of payment; applicant seeking a punitive costs order
• Devland Cash and Carry (Pty) Ltd v CSARS (HC) — application for the suspension of payment and access to SARS documents
• Taxpayer MLC v CSARS (IT 77272) — understatement penalty and eFiling responsibilities

SARS documents and notices

• Interpretation Note 54 (Issue 3)
• Interpretation Note 146
• Binding Private Ruling 430 — trust distribution of a loan account
• Employer interim reconciliation declarations

Competencies Developed

On completion of this session, practitioners will be:

• Competent to apply the key aspects of newly issued SARS documents, including binding rulings, interpretation notes, guides and notices
• Competent to advise clients on the effect of the latest legislative amendments on their compliance obligations and planning opportunities
• Able to guide staff in preparing SARS-compliant returns in line with current legislation and SARS administrative practice
• Informed of suitable topics for client communication, enabling practitioners to alert clients to developments affecting their tax position
• Competent to revise client tax planning strategies in light of the latest changes and emerging SARS trends

Presenter

Professor Jackie Arendse 

B Acc (Wits) M Acc (Tax) (UKZN) Chartered Accountant (SA) PhD (Accounting) (Rhodes)

After completing her training at Deloitte and qualifying as a Chartered Accountant, Jackie was Group Financial Accountant for a top-100 listed company before moving to academia where she developed her skills as an academic – authoring, lecturing, and researching on a wide range of tax areas – and also completing her master’s and PhD qualifications.

She served as Project Director: Tax at the South African Institute of Chartered Accountants (SAICA) between 2004 and 2006, managing relationships with key stakeholders (especially SARS and National Treasury), enhancing SAICA members’ tax competence and representing SAICA in discussions with government on tax policy and legislation.

Jackie was Head of the School of Accountancy at Wits University from 2009 until 2013 and was Head of the Department of Accounting at Rhodes University from 2014 until 2020. Since 2021, she has been Head of Taxation at Academic One, which is developing a fully online CTA/Accounting Honours programme, and she continues as a sought-after presenter of tax seminars and webinars.

Jackie has presented tax training to tax practitioners, accountants, small businesses, and large corporates around the country for many years and has authored numerous books, articles, and publications in the field of taxation including Silke on South African Income Tax. She is the managing author of Silke on Tax Administration, published by LexisNexis and updated annually.

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
• Group booking discounts available when you register for a group.

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