Prescription as a defence in Tax Dispute Resolution
Duration: 2 hours
Price: R195.00
Title / Topic
Prescription as a defence in Tax Dispute Resolution
Presenters : Nico Theron
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 prescription 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.