Objections That Work: Drafting Technical Objections That SARS Cannot Ignore
Duration: 2 hours
Price: R195.00
Objections That Work: Drafting Technical Objections That SARS Cannot Ignore
Presenters : Nico Theron
Overview
This session provides a focused and practical deep dive into the objection phase of a tax dispute. It equips practitioners with the technical and strategic skills required to draft persuasive, legally sound objections that comply fully with the Tax Administration Act (TAA) and materially enhance prospects of success.
The session moves beyond theory, examines how objections are evaluated in practice, and highlights the common pitfalls that lead to dismissal.
Video Content
The session covers the following key areas:
- Statutory requirements for a valid objection under the TAA.
- Identifying the true basis of SARS’s assessment.
- Distinguishing and properly framing legal grounds versus factual grounds.
- Effective use of case law in objections — what strengthens an argument and what undermines it.
- Addressing alternative and estimated assessments.
- Determining the appropriate level of detail — avoiding both over-pleading and under-pleading.
- Common reasons objections fail, illustrated with practical examples.
Competencies Developed
Upon completion, participants are able to:
- Interpret and apply the statutory requirements governing objections.
- Analyze SARS assessments to identify the substantive dispute.
- Draft technically compliant and strategically structured objections.
- Integrate relevant case law appropriately and persuasively.
- Assess and respond to estimated and alternative assessments.
- Exercise sound judgment regarding the level of factual and legal detail required.
- Identify and avoid common drafting errors that result in invalid or unsuccessful objections.
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