Successfully Appealing SARS Penalties
Presenters : Nico Theron
Overview
Estimated assessments issued by SARS have become an increasingly contentious issue, with many taxpayers and practitioners facing uncertainty in navigating the rules and their rights. In this video, tax expert Nico Theron unpacks the legal and practical aspects of estimated assessments, SARS’ obligations, and recent court judgments that shape how disputes are handled.
Video Content
This session covers:
- The growing trend of estimated assessments and concerns around their application.
- Different types of estimated assessments SARS can issue.
- Taxpayers’ rights and options when challenging estimated assessments.
- Practical guidance on handling assessments based on bank statements.
- SARS’ burden of proof and its relevance in disputes.
- Distinctions between section 46 requests for relevant material, audits, and bank-statement-based estimated assessments.
- Analysis of recent landmark judgments, including:
- Taxpayer D v CSARS IT35476 – the risks of preparing financial statements from bank statements.
- CSARS v Taxpayer SC (Pty) Ltd (Case No. 45840, 15 April 2025) – permissible new grounds for SARS at appeal stage.
- CSARS v Virgin Mobile South Africa (Pty) Ltd (1303/2023) [2025] ZASCA 77 (04 June 2025) – condonation in default proceedings.
Competencies Developed
By watching this video, participants are able to:
- Interpret the legislative framework governing estimated assessments.
- Distinguish between types of estimated assessments and their implications.
- Apply dispute resolution strategies effectively when challenging SARS’ decisions.
- Assess the evidentiary burden on SARS in tax disputes.
- Navigate section 46 requests, audits, and estimated assessments more effectively.
- Draw practical insights from recent court rulings to strengthen taxpayer representation.
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