Resources On-Demand

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 Thero n, CTA (SA), will focus on key problem areas in the objection and appeal space: What to do before you launch a dispute. What an assessment actually 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 Informed about what is an assessment. Able to train your staff on the minimum prescribed information and detail when drafting an objection. Competent to draft a good objection and how to prepare for a dispute. Informed on what to do when SARS is simply forcing you to appeal following an objection. Able to deal with the onus of proof pre-litigation. Informed about what are permissible new grounds on appeal.

Overview Understatement penalties can be severe as the South African Revenue Service (SARS) uses it to discourage taxpayers from under-declaring income or over-claiming expenses. These and late payment penalties often form the subject matter of a dispute with SARS. In this video Nico Theron CTA (SA), will guide you through the process to understand the grounds on which a penalty has been imposed, if the taxpayer has room to request a remission, and what to do if there are no grounds to request a remission. Video Content Understand the grounds for the imposition of penalties; Understand the grounds for the remission of these penalties; and Understand the appropriate procedure to follow when disputing these penalties. Competencies developed in this video What the different types of penalties are that may be imposed by SARS under the TAA; When SARS can impose them; On what grounds they may be remitted; How to go about requesting remittance; and When to request remittance of penalties and when to object to penalties.

Overview Prescription is a very powerful defence in many tax disputes. Whilst indeed SARS bears the burden of proving they can lift the veil of prescription, understanding when SARS will be able to do so requires an understanding of the prescripti on rules. In this video we will take you through prescription so as to allow you to determine the strength of a dispute based on prescription. Recording Content What to do before you launch a dispute. What an assessment actually 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 covers prescription but in particular how to use prescription as a defence in tax dispute resolution. 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.

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.