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Overview

The video offers a comprehensive examination of the procedures governing tax disputes in South Africa. It transitions from a historical context of previous rule iterations to a deep dive into the current regulatory framework promulgated under the Tax Administration Act (TAA). The primary objective is to equip practitioners with the knowledge to utilize these rules optimally, thereby persuading SARS early in the dispute process and avoiding unnecessary, protracted litigation.

Video Content

The presentation covers the essential “pre-litigation” phase of tax disputes, structured around the following key modules:

• Definitions and Critical Concepts (Rule 1): Detailed analysis of terms such as “appeal,” “assessment,” and “delivery,” with a specific emphasis on the definition of “business days” and how dies non (the year-end shutdown period) affects Chapter 9 dispute timelines.
• Formal Delivery Requirements (Rule 2): Instructions on the prescribed forms and methods for document exchange to prevent SARS from invalidating submissions.
• Timeframe Management (Rule 4): Guidance on the legal grounds for extending or shortening prescribed time periods by agreement between parties.
• The Request for Reasons (Rule 6): How to properly request reasons for an assessment from SARS to better formulate a targeted objection.
• Post-Objection Documentation (Rule 8): Procedures for handling SARS’s requests for additional substantiating documents after an objection has been lodged.

Competencies Developed

Participants enhance their professional capabilities in the following areas:

• Procedural Accuracy: Mastery of the correct manner and forms required for lodging objections and appeals, including the mandatory use of eFiling or branch submissions rather than email.
• Strategic Dispute Resolution: Learning to use Rule 6 (Request for Reasons) and Rule 8 (Substantiating Documents) as opportunities to strengthen a client’s case and address potential gaps in the burden of proof.
• Compliance & Risk Mitigation: Understanding the transition from a 30-day to an 80-day objection period and the new mandatory requirement to attach all substantiating documents to the initial objection.
• Evidence Management: Skills in organizing, indexing, and referencing supporting documents to persuasively present a case to SARS officials.