Navigate the complex world of tax disputes with confidence.

This self-study package provides a practical guide to the tax dispute resolution process in South Africa. Covering key topics such as objections, appeals and litigation, these courses are ideal for tax practitioners, accountants, and legal professionals seeking to deepen their understanding of taxpayer rights and remedies. With case studies, templates, and up-to-date legislative insights, this package equips you to effectively manage disputes with SARS and safeguard your clients' interests.

This package includes 7 comprehensive self-study courses providing the learner the opportunity to study this subject at their own pace.

The following self-study courses are included in this package:

Compromise & Deferment of Arrears Taxes

• Penalties and Disputes
• Compromises
• Deferments
• Waivers of Interest and Penalties
• Current SARS practice regarding the above

SARS: Resolving Tax Errors & Disagreements

• Matters that are subject to objection and appeal
• Steps in the complaints and dispute process:
  • Request for reasons and correcting errors
  • Complaints management office
  • Objection
  • Appeal
  • Tax board and tax court proceedings
  • Settling a dispute and the circumstances in which settlement would be inappropriate
• Suspension of payment during a tax dispute
• The mandate and authority of the Office of the Tax Ombud

Drafting Effective Objections and Appeals: A Practical Guide

• Introduction to disputes in a tax context
• Objections and Appeals: An overview
• Key requirements, deadlines, supporting documentation, and valid grounds
• Drafting effective objections and appeals
• Common mistakes to avoid
• Practical example and step-by-step walkthrough
• Conclusion and key takeaways

Tax Evasion VS Tax Avoidance

• Distinguishing between tax avoidance, tax planning and tax evasion
  • Introduction to general anti avoidance provisions of the Income Tax Act
• Impermissible tax avoidance arrangements and their tax consequences
• Specific anti-avoidance measures in tax legislation:
  • Value shifting arrangements
  • Trading stock
  • Capital gains and losses
  • Trusts and attribution rules
  • Transfer pricing
• Interest and penalties related to tax avoidance and evasion
• Reportable arrangements

Engaging SARS: SARS Requests and Turnaround Times

• Compiling and submitting your ITR12 or ITR14
  • Compiling your information
• Types of Communications that SARS can issue?
  • Audit
  • Review
• Effective communication with SARS: how much time do you have?
  • Turnaround times as per the TAA
• Engaging SARS –what does the (TAA) Tax Administration Act say?
  • Applicable sections in the TAA to help you compile your objection.
• SARS delaying refunds to taxpayers, what can you do?
• SARS issued a letter of demand/verification –what happens if you do nothing?
• SARS issued an additional assessment – what do you do now?
• Objections 101 – getting started – the basics you need to know.
  • High level view
  • Drafting the letter to SARS
  • Suspension of Debt
  • Building your case

Dealing with SARS Penalties and Objections

• Outline of the various penalty provisions in the Tax Administration Act and an explanation of which penalties apply
• Circumstances in which one can apply for a penalty to be waived or reduced
• The objection / appeal process
• The pay-now-argue-later principle and applying for a suspension of payment
• What to do when there is a problem with the objection process

Objections: Escalating cases to the office of the Tax Ombud

• Notice of objection –what does the Tax administration Act say? Applicable Sections in the TAA
• High level view of Objection letter
• Different types of objections you can lodge with SARS. What are you allowed to dispute?
• Frequently objected cases – principles and legislation you need to know for Individuals and companies.
• Procedural objections – how are they different from normal objections?
• Offices, Responsibilities and values of the Tax Ombud
• Types of complaints the Tax Ombud can deal with.
• What the tax ombud cannot do.
• When should you lodge a complaint with the tax ombud?
• How to lodge a complaint
  • Steps high level view
  • Completing the complaint form

All Included:

• Video presented courses
• Downloadable course material
• Certificates of training
• Assessments (optional)
• Verifiable CPD Hours (SAIT Accredited)