Overview

This session addresses a cluster of SARS administration failures and unresolved technical questions that practitioners are currently raising at filing season opening, spanning eFiling stability, Registered Representative appointment, tax clearance processing, and the Beneficial Ownership register. Alongside these process issues, the session works through live technical questions on foreign employment income, administrative penalty remission, filing thresholds, share buy-back and donations tax treatment, section 89quat(4) interest, and the tax consequences of debt compromise agreements.

The session is structured as an interactive discussion rather than a one-way presentation: each topic is worked through using case examples, worked calculations and practitioner questions raised in session, with the presenter testing positions against the questions put to the floor rather than reading through slides. The session serves tax practitioners managing individual, trust, deceased estate and corporate client portfolios through the current filing season. Participants gain the ability to identify the correct SARS escalation channel for a stalled process, apply the relevant calculation or exemption correctly, and prepare a defensible objection, remission application or advisory position on each of the topics covered.

Webinar Content

Each item below is worked through as a discussion point with a case example or worked calculation, and time is allocated for practitioner questions on each — the running order is indicative and responsive to questions raised on the day:

• SARS eFiling instability at filing season opening
• Foreign employment income exemption — section 10(1)(o)(ii)
• Administrative penalty remission — request for reasons (RFR) and the Notice of Objection loop
• Deceased estates — tax clearance delays and non-resident registration
• Trusts and Beneficial Ownership — uncertainty in the register
• Registered Representative appointment repeatedly rejected
• “Why must this client file?” — filing thresholds and auto-assessment triggers
• Share buy-back treatment — dividend versus capital gain, and retrospective dividend declaration
• Section 7C donation calculation on interest-free trust loans — sequencing of the annual exemption
• Section 89quat(4) interest raised despite no provisional tax underpayment
• Debt compromise agreements requiring forfeiture of an assessed loss, and the knock-on effect on the following year's provisional tax estimate

Competencies Development

• Navigate SARS's eFiling, Registered Representative and tax clearance systems, and escalate unresolved cases through the correct complaints and Tax Ombud channels when standard processes fail.  
• Apply the foreign employment income exemption under section 10(1)(o)(ii) and determine filing thresholds, auto-assessment triggers and the resulting provisional tax obligations correctly for individual clients.  
• Compute administrative penalties and section 89quat(4) interest, and prepare requests for reasons, objections and remission applications that satisfy Chapter 9 requirements and prescribed time limits.  
• Apply the income tax and estate duty consequences arising on death, together with the trust and beneficial ownership compliance obligations that attach to deceased and non-resident estates. 
• Distinguish dividend from capital gains tax treatment on share buy-backs and retrospective dividend declarations, and sequence the section 7C annual donations tax exemption correctly against interest-free trust loans.  
• Evaluate the tax consequences of a debt compromise agreement, including forfeiture of an assessed loss, and revise the following year's provisional tax estimate accordingly — reasoning through unsettled SARS positions with appropriate professional scepticism and judiciousness.

Presenter

Carmen Westermeyer

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

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