Resolving Tax Disputes with SARS: Understanding the Updated ADR Process

SARS’s updated Quick Guide on Alternative Dispute Resolution – Issue 2 provides a practical roadmap for resolving tax disputes without immediately proceeding to the Tax Board or Tax Court. This webinar examines the complete dispute journey, from lodging a valid objection and appealing a disallowance to requesting ADR and participating effectively in the process.
Delegates will learn how SARS determines whether a matter is suitable for ADR, the role of the facilitator, the importance of supporting evidence and the possible outcomes of the process. The webinar will also address late disputes, suspension of payment, the burden of proof and the escalation of unresolved matters to the appropriate formal forum.

Key Topics

• Understanding objections, appeals and ADR 
• The difference between an invalid and a disallowed objection 
• Prescribed deadlines for objections and appeals 
• Requesting condonation for a late dispute 
• Explaining and supporting the full period of delay 
• When and how ADR may be requested 
• SARS’s role in determining whether a matter is suitable for ADR 
• The 30-business-day notification periods 
• Completing ADR within the required 90-business-day period 
• The role, responsibilities and limitations of an ADR facilitator 
• Facilitated ADR compared with direct party-to-party discussions 
• Preparing facts, documents and legal grounds 
• Understanding the taxpayer’s burden of proof 
• Representation by a tax practitioner or another representative 
• Without-prejudice discussions during ADR 
• Agreements, settlements and partial settlements 
• Requesting a suspension of payment 
• Interest and penalties while a dispute is underway 
• Distinguishing a tax dispute from a service or administrative complaint 
• Escalating unresolved matters to the Tax Board or Tax Court 
• The R1 million jurisdictional limit applicable to qualifying Tax Board matters 
• Taxes and related measures to which ADR may apply Practical mistakes that could weaken or delay a dispute.

This webinar is suitable for:

• Tax practitioners and tax advisers
• Professional accountants and accounting officers 
• Chartered accountants and registered auditors 
• Attorneys and other legal professionals involved in tax disputes 
• Financial managers, CFOs and finance teams 
• Business owners and directors 
• Trustees, executors and fiduciary practitioners 
• Payroll and VAT specialists 
• Compliance professionals 
• Taxpayers who need to understand their dispute-resolution options.