Tax Dispute Resolution: RFC, NOO, and Appeals
Presenters : Theo Burrows
Overview
Navigating the SARS dispute resolution process is critical for tax practitioners and taxpayers alike. In this video, we demystify the complexities of Requests for Correction (RFC), Notices of Objection (NOO), and the appeals process. We explore the procedural timelines, common pitfalls that lead to rejected objections, and the strategic approach required when dealing with SARS. This video equips you with the practical knowledge to handle disputes confidently and efficiently.
Video Content
- Overview of the legal framework governing tax disputes: Tax Administration Act, Chapter 9
- Practical guidance on when to use a Request for Correction (RFC) versus a Notice of Objection (NOO)
- Statutory and practical requirements for a valid objection (ADR1/NOO)
- Managing disallowed objections and preparing matters for the appeals process
- Condonation requirements for late objections and appeals
- Practical case studies illustrating common dispute resolution challenges and outcomes
Competencies Developed
- Procedural compliance with the Tax Administration Act dispute resolution framework
- Drafting effective and compliant tax dispute correspondence
- Strategic dispute management, including risk assessment and escalation decisions
- Practical understanding of SARS eFiling dispute functionality and workflows
Related Webinars
Taxpayers’ Rights Matter: Understanding the Dispute Resolution Process with the OTO - March 2022
Insights into the Hijacking of Taxpayer eFiling Profiles: Lunch Hour Conversation with the Tax Ombud