MODULE 1: Dealing With SARS Penalties & Objections

Tax Administration is becoming one of the most challenging and time-demanding aspects of the work of a tax professional and the various penalty provisions of the Tax Administration Act are the main issue. This online course outlines, in understandable language and with a very practical focus, the various penalty provisions and how and when they apply. Furthermore, the online course explains the circumstances in which penalties can be waived or reduced and takes you through the process to obtain such relief. The TAA is very technical and specific and it is essential for every tax professional or business person responsible for managing tax risk, to understand the rules and the process that has to be followed.

Course Content:

• Outline of the various penalty provisions in the Tax Administration Act and an explanation of which penalties apply when
• Circumstances in which one can apply for a penalty to be waived or reduced
• The objection 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

MODULE 2: VAT Dealing With SARS

The VAT Dealing With SARS self-study course is designed for individuals, staff and financial management that are required to calculate and submit VAT returns for a business and, have no or very little understanding / knowledge of how to deal with SARS when something goes wrong. This session provides much needed insight on the routes to take as well as the timelines in which the course of action must be taken, and under which circumstances.

Course Content:

• VAT Return, Payments and Refunds
• Should you be a registered tax practitioner to file a VAT return?
• Made a mistake – what now?
• Can you delay a refund?
• Penalties and Interest
• General VAT compliance
• The dispute process
• Verification process or “the pop-up letter”
• Assessments and revised assessments
• Objections (and the grounds of objections)
• Appeals

MODULE 3: Engaging SARS - SARS Requests and Turnaround Times

There are ways to reduce frustration, save time and costs when engaging with SARS. With tax filing season in full swing, many taxpayers are dealing with the reality of challenging a SARS assessment. However, the Office of the Tax Ombud recently found that roughly 94 percent of certain assessments raised by SARS over the period investigated lacked merit. This means that taxpayers should not have had to pay or otherwise deal with the consequences of an additional assessment. This session incorporates basic concepts and ideas to help you get started with the objection process and will help you understand your rights when dealing with SARS, give you valuable insight into what SARS is looking for and how to structure a “notice of objection” to give you the best chance of success for yourself and your clients.

Course Content:

• 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

MODULE 4: Objections: Escalating cases to the office of the Tax Ombud

Unsatisfied with the outcome of a SARS dispute? You may follow the Tax Ombud process. This session explores the correct process to follow and under which circumstances.

Course Content:

• 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
• Certificate of training
• SAIT Accredited – 13.5 Verifiable CPD Points