Negotiating Tax Debt and Payment Arrangements with SARS
Duration: 2 hours
Price: R195.00
Negotiating Tax Debt and Payment Arrangements with SARS
Presenters : Theo Burrows
Overview
This video examines the full spectrum of tax debt negotiation under the Tax Administration Act (TAA), beginning with settlement during the ADR process and progressing through the debt management mechanisms available once a tax liability has become fixed.
The focus of the video is the management of acknowledged tax debt through SARS's collection and debt relief mechanisms, namely Deferral of Payment and Debt Compromise. Practical guidance is provided throughout the video to assist practitioners in navigating the processes.
Video Content
- Review of the taxpayer journey from assessment to collection.
- Debt reduction opportunities.
- Settlement of disputes under sections 142 to 150.
- Distinguishing settlement from compromise: negotiating the liability versus negotiating the debt.
- SARS collection powers and debt recovery procedures.
- Deferral of Payment arrangements.
- Compromise of tax debt.
- Third party liability and personal liability provisions.
- Permanent and temporary write-offs.
- SARS turnaround times, escalation procedures and service failures.
Competencies Developed
Upon completion of this CPD activity, practitioners are able to:
- Distinguish between dispute settlement, instalment arrangements, compromise of tax debt and write-off mechanisms, and determine the appropriate remedy in each circumstance.
- Evaluate whether a matter remains suitable for settlement under sections 142 to 150 or whether it has progressed into debt management territory.
- Know what is needed to structure and negotiate settlement proposals during ADR in accordance with the requirements of Part F of the TAA.
- Know what is needed to prepare compliant debt deferral agreement applications.
- Compile debt compromise submissions that satisfy the disclosure requirements of section 201 and address the factors considered by SARS under section 202.
- Identify third party recovery risks and advise clients on potential exposure under sections 179 to 183 of the TAA.
- Advise taxpayers on the consequences of settlement agreements, compromise agreements and collection enforcement measures.
- Manage SARS turnaround failures through appropriate complaint, escalation and Tax Ombud channels.
- Develop practical negotiation strategies that maximise dispute resolution opportunities while preserving long-term taxpayer compliance.
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