SARS Issues
TaxCafe with Carmen Westermeyer: A Discussion Forum Resolving Practitioner Issues In Tax Practice - October 2026
Duration: 2 hours
Price: R195.00
Title / Topic
TaxCafe with Carmen Westermeyer: A Discussion Forum Resolving Practitioner Issues In Tax Practice - October 2026
Presenters : Carmen Westermeyer
Overview
Tax practitioners continue to navigate an increasingly challenging environment.
Video Content
In this video, Carmen presents practical solutions to the following common issues tax practitioners experience in practice:
1. SARS verifications that read like audits
- Bank statements requested to prove donations, retirement annuity contributions and medical expenses already certified by third parties
- The same document lists requested repeatedly
- Home office claims (commission earners, photo evidence)
- “Income versus bank deposits” queries
- Delayed requests for reasons
- Recalled refunds and bank holds (s190(5A) TAA)
- Escalation routes (call centre, CMO, Tax Ombud)
2. Trust returns, IT3(t) and Beneficial Ownership
- Nil IT3(t) submissions and the passive versus asset-holding trust questions on the ITR12T
- Trust registration numbers captured in the wrong format
- Rejected beneficial owner IDs
- Minors as beneficiaries
- IT3(BO) for spouses sharing rental income
3. Backdated VAT registrations
- Notices to businesses below the R2.3m threshold
- Requests to backdate registration, and whether to file nil returns
- Input tax before the registration date
- VAT217 simulations
- Challenging unlawful registration
4. Foreign income and non-resident status on eFiling
- Foreign income and exemptions disappearing on save or calculate
- Codes 4222/4223 for foreign trading and consulting
- Non-resident status reversed without notice
- Seafarers and yacht crew
- Non-resident representatives and public officers
- Expatriates in the UK
5. Deceased estates
- Rental income in the estate versus the beneficiary
- Date-of-death and post-death returns, including prior-year income pulled into the death-year assessment
- Lump sums and directives blocking returns
- Missing ROT01 (“outstanding recognition of transfer”)
6. Payroll, EMP501 and EasyFile
- EasyFile version 802 update issues, including PDFs not generating
- EMP201 function missing
- Employee tax registration stuck at pending
- PAYE and UIF deregistration
7. Other recurring questions
- Rental to family below market rates
- Interest on director loan accounts
- Medical credits for dependants in care facilities
- Disability certificate (ITR-DD) requirements
- Travel allowance on a motorbike
Competencies Developed
After watching this video, practitioners are:
- Equipped with practical solutions to resolve current taxpayer issues.
- Competent to address and manage practice-related tax challenges proactively.
- Able to guide staff effectively in supporting clients with systemic SARS issues.
- Informed about current SARS resources and tools available to practitioners.
- Directed to relevant guides, FAQs and updates to remain compliant and responsive in 2026.
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