Tax Administration
Burden of proof and Tax Dispute Resolution (pre-litigation)
Duration: 2 hours
Price: R195.00
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Burden of proof and Tax Dispute Resolution (pre-litigation)
Presenters : Nico Theron
This webinar on demand is part of a series of webinars. Click here to read more
Overview
Additional assessments are often raised due to the taxpayer’s failure to discharge their onus of proof. In this video, Nico simplify the concept of burden of proof. He will also outline the distinctions between the burden of proof before legal proceedings versus during litigation, along with strategies for managing the burden of proof in the preliminary stages of a tax dispute.
Video Content
- What to do before you launch a dispute.
- What an assessment is with reference to recent SCA judgment in CSARS v Airports Company SA and how it is relevant to objections and appeals.
- How to deal with onus of proof in practice (pre-litigation).
- What are SARS’ obligations when they answer your objection – can they effectively ignore your objection and force you on appeal?
- Can you raise new grounds on appeal and if so, what new grounds can you raise?
Competencies developed in this video
This video provides comprehensive insights into the concept of prescription, with a special emphasis on leveraging prescription as a defensive tactic during the process of resolving tax disputes.
After this video you will understand:
- The types of prescription rules.
- Exception of the prescription rules and how to use the prescription rules as a defence in tax dispute resolution.