TaxCafe with Carmen Westermeyer: A Discussion Forum Resolving Practitioner Issues In Tax Practice - September 2026
Duration: 2 hours
Price: R195.00
TaxCafe with Carmen Westermeyer: A Discussion Forum Resolving Practitioner Issues In Tax Practice - September 2026
Presenters : Carmen Westermeyer
Overview
This TaxCafe video convenes practitioners around the operational and procedural obstacles currently disrupting SARS engagement, moving beyond legislative theory into the practical friction points reported directly from practice. Discussion is structured around confirmed SARS system and process failures — spanning administrative penalty disputes, VAT refund processing, appointment access, deceased estate registrations, Beneficial Ownership compliance, non-resident registration, and payment allocation — with additional attention to recurring smaller-scale issues affecting day-to-day compliance work. The format favours open forum discussion, drawing on practitioner-submitted case examples to surface practical resolution pathways rather than restating known law.
Video Content
- Administrative penalties and Requests for Remission (RFR): System failures preventing RFR submissions from saving or being lodged; funds deducted from taxpayer accounts mid-dispute; confusion between the section 217 and section 218 penalty and remission frameworks
- VAT refunds: Delays caused by banking-detail re-verification requirements; disallowed VAT input reinstated without corresponding automatic interest or penalty credit
- SARS appointment system: Telephonic appointments not honoured; branch appointment slots unavailable for extended periods on time-sensitive matters
- Deceased estates: Timing of the transfer of rental and interest income from estate to beneficiary; registration of a post-death tax number
- Beneficial Ownership (CIPC): Disclosure confusion between juristic and natural beneficial owners; banks continuing to request a certificate CIPC no longer issues
- Non-resident registration and cross-border income: Registration of non-residents without a valid tax number; treatment under section 10(1)(o)(ii) versus applicable Double Taxation Agreements
- Payment misallocation: Correct channel for reallocating a payment lodged against the incorrect reference or tax period
Smaller recurring issues: Login and multi-factor authentication lockouts on Sage payroll and accounting platforms; processing errors on tax directives and IT3(t) certificates for fund transfers; confusion between a Tax Compliance Status "verification" letter and the standard PIN-issued compliance letter.
Competencies Development
- Administrative penalties/RFR — T1.a(iii) L2, T9.a(ii) L2, P2.b(i) L2 (ranking s217 against s218 authority)
- VAT refunds — T6.a(iii)–(iv) L2
- SARS appointment system — E4.a(i), E4.a(iii) L2 (escalation through correct SARS/Ombud channels)
- Deceased estates — T7.a(ii)–(iii) L1–L2
- Beneficial Ownership (CIPC) — T7.a(iii) L1
- Non-resident registration/cross-border — T8.a(i)–(ii) L1–L2
- Payment misallocation — T1.b(iii) L2
- Smaller recurring issues — E2.a(i) L1 (Sage/MFA); T2.b(ii) L1 (IT3(t), adjacent mapping — framework has no dedicated IT3(t) indicator); T1.a(ii) L1 (TCS letter types)
- P2 — exercised throughout via P2.b and P2.c (weighing conflicting SARS process outcomes against statutory positions and judging when escalation is warranted)
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