TaxCafe with Carmen Westermeyer: A Discussion Forum Resolving Practitioner Issues In Tax Practice - August 2026
Duration: 2 hours
Price: R195.00
TaxCafe with Carmen Westermeyer: A Discussion Forum Resolving Practitioner Issues In Tax Practice - August 2026
Presenters : Carmen Westermeyer
Overview
This video addresses a cluster of SARS administration failures and unresolved technical questions that practitioners are currently raising at filing season opening, spanning eFiling stability, Registered Representative appointment, tax clearance processing, and the Beneficial Ownership register. Alongside these process issues, the video works through live technical questions on foreign employment income, administrative penalty remission, filing thresholds, share buy-back and donations tax treatment, section 89quat(4) interest, and the tax consequences of debt compromise agreements.
The video is structured as an interactive discussion rather than a one-way presentation: each topic is worked through using case examples, worked calculations and practitioner questions raised in session, with the presenter testing positions against the questions put to the floor rather than reading through slides. The video serves tax practitioners managing individual, trust, deceased estate and corporate client portfolios through the current filing season. Participants gain the ability to identify the correct SARS escalation channel for a stalled process, apply the relevant calculation or exemption correctly, and prepare a defensible objection, remission application or advisory position on each of the topics covered.
Video Content
Each item below is worked through as a discussion point with a case example or worked calculation, and time is allocated for practitioner questions on each — the running order is indicative and responds to the questions raised on the day:
- SARS eFiling instability at filing season opening
- Foreign employment income exemption — section 10(1)(o)(ii)
- Administrative penalty remission — request for reasons (RFR) and the Notice of Objection loop
- Deceased estates — tax clearance delays and non-resident registration
- Trusts and Beneficial Ownership — uncertainty in the register
- Registered Representative appointment repeatedly rejected
- "Why must this client file?" — filing thresholds and auto-assessment triggers
- Share buy-back treatment — dividend versus capital gain, and retrospective dividend declaration
- Section 7C donation calculation on interest-free trust loans — sequencing of the annual exemption
- Section 89quat(4) interest raised despite no provisional tax underpayment
- Debt compromise agreements requiring forfeiture of an assessed loss, and the knock-on effect on the following year's provisional tax estimate
Competencies Development
- Navigate SARS's eFiling, Registered Representative and tax clearance systems, and escalate unresolved cases through the correct complaints and Tax Ombud channels when standard processes fail.
- Apply the foreign employment income exemption under section 10(1)(o)(ii) and determine filing thresholds, auto-assessment triggers and the resulting provisional tax obligations correctly for individual clients.
- Compute administrative penalties and section 89quat(4) interest, and prepare requests for reasons, objections and remission applications that satisfy Chapter 9 requirements and prescribed time limits.
- Apply the income tax and estate duty consequences arising on death, together with the trust and beneficial ownership compliance obligations that attach to deceased and non-resident estates.
- Distinguish dividend from capital gains tax treatment on share buy-backs and retrospective dividend declarations, and sequence the section 7C annual donations tax exemption correctly against interest-free trust loans.
- Evaluate the tax consequences of a debt compromise agreement, including forfeiture of an assessed loss, and revise the following year's provisional tax estimate accordingly — reasoning through unsettled SARS positions with appropriate professional scepticism and judiciousness.
Related Webinars
Monthly TaxCafé Discussion Forum - Resolving Current SARS Issues in Practice - February 2023
Monthly TaxCafé Discussion Forum: Resolving Current SARS Issues in Practice - August 2025
Monthly TaxCafé Discussion Forum: Resolving Current SARS Issues in Practice - September 2025