Current Issues: Tax Disputes, Suspension of Payment, Grounds for Appeal


Duration: 2 Hours

Price: R195.00

Video Type: Single

Presenter: Nico Theron
CTA (SA) (BCom Law (cum laude), LLM (Tax); BCom Honours Taxation; MCom Taxation (SA and International Tax)

Tax Administration

Tax Administration
...

Current Issues: Tax Disputes, Suspension of Payment, Grounds for Appeal

Duration: 2 hours

Price: R195.00


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Title / Topic

Current Issues: Tax Disputes, Suspension of Payment, Grounds for Appeal

Presenters : Nico Theron


Overview

Most people know how and when to object to assessments and decisions by SARS. We are not going to bore you with time periods, what is subject to objection and appeal, what is the correct form and so on. Rather, in this session, Nico Theron, CTA (SA), will touch on various topical issues relating to tax dispute resolution.


Webinar Content

  • The current dispute resolution space – why is it becoming so difficult to get objections and appeals through?

  • A brief overview of what happens after ADR and representation in the tax court. Since any layperson may represent a taxpayer in the Tax Court, it is important to understand at least what the initial steps are after ADR is terminated. 

  • How to deal with SARS taxing deposits in a taxpayer’s bank accounts (and lifestyle audit assessments), including what the onus of proof is exactly, and the procedural issues associated with these estimated assessments. 

  • How to deal with suspension of payment applications being declined by SARS and suspensions being declined when objections are disallowed. It appears suspension of payment applications are dealt with quickly and swiftly disallowed, often in incorrect circumstances – what do you do if SARS declines a suspension of payment application especially since objections are often due long after final demands are being issued. 

  • What can be raised as a new ground on appeal and the importance of an objection – more and more disputes are being pushed to ADR and beyond to litigation and the issue of what are permissible new grounds comes up often. Understanding what is allowed and what not is very important.


Competencies Developed

After this video, attendees will understand:

  • Why tax disputes are becoming seemingly more difficult to get through.

  • On a high level, what the steps are after ADR proceedings are terminated and who may represent taxpayers in the tax court.

  • How to deal with SARS taxing deposits in a taxpayer’s bank accounts (and lifestyle audit assessments), including what the onus of proof is exactly, and the procedural issues associated with these estimated assessments. 

  • How to deal with suspension of payment applications being declined by SARS and suspensions being declined when objections are disallowed. 

  • What can be raised as a new ground on appeal and the importance of an objection.

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