Overview

This TaxCafe session convenes practitioners around the operational and procedural obstacles currently disrupting SARS engagement, moving beyond legislative theory into the practical friction points reported directly from practice. Discussion is structured around confirmed SARS system and process failures — spanning administrative penalty disputes, VAT refund processing, appointment access, deceased estate registrations, Beneficial Ownership compliance, non-resident registration, and payment allocation — with additional attention to recurring smaller-scale issues affecting day-to-day compliance work. The format favours open forum discussion, drawing on practitioner-submitted case examples to surface practical resolution pathways rather than restating known law.

Webinar Content

• Administrative penalties and Requests for Remission (RFR): System failures preventing RFR submissions from saving or being lodged; funds deducted from taxpayer accounts mid-dispute; confusion between the section 217 and section 218 penalty and remission frameworks
• VAT refunds: Delays caused by banking-detail re-verification requirements; disallowed VAT input reinstated without corresponding automatic interest or penalty credit
• SARS appointment system: Telephonic appointments not honoured; branch appointment slots unavailable for extended periods on time-sensitive matters
• Deceased estates: Timing of the transfer of rental and interest income from estate to beneficiary; registration of a post-death tax number
• Beneficial Ownership (CIPC): Disclosure confusion between juristic and natural beneficial owners; banks continuing to request a certificate CIPC no longer issues
• Non-resident registration and cross-border income: Registration of non-residents without a valid tax number; treatment under section 10(1)(o)(ii) versus applicable Double Taxation Agreements
• Payment misallocation: Correct channel for reallocating a payment lodged against the incorrect reference or tax period

Smaller recurring issues: Login and multi-factor authentication lockouts on Sage payroll and accounting platforms; processing errors on tax directives and IT3(t) certificates for fund transfers; confusion between a Tax Compliance Status "verification" letter and the standard PIN-issued compliance letter.

Competencies Development

• Administrative penalties/RFR — T1.a(iii) L2, T9.a(ii) L2, P2.b(i) L2 (ranking s217 against s218 authority)
• VAT refunds — T6.a(iii)–(iv) L2
• SARS appointment system — E4.a(i), E4.a(iii) L2 (escalation through correct SARS/Ombud channels)
• Deceased estates — T7.a(ii)–(iii) L1–L2
• Beneficial Ownership (CIPC) — T7.a(iii) L1
• Non-resident registration/cross-border — T8.a(i)–(ii) L1–L2
• Payment misallocation — T1.b(iii) L2
• Smaller recurring issues — E2.a(i) L1 (Sage/MFA); T2.b(ii) L1 (IT3(t), adjacent mapping — framework has no dedicated IT3(t) indicator); T1.a(ii) L1 (TCS letter types)
• P2 — exercised throughout via P2.b and P2.c (weighing conflicting SARS process outcomes against statutory positions and judging when escalation is warranted)

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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