This session will address the following:  The objection and appeal process, and other options available to the taxpayer via SARS’ internal routes and the Office of the Tax Ombud  The various instances of non-compliance under the relevant Tax Acts, the resulting penalties, interest and offences that sprout from them and how the taxpayer may go about having these remitted  The payment arrangements available to the taxpayer to settle their tax debts with SARS  The Voluntary Disclosure Programme and relief available under it for the taxpayer  SARS’ mandate to raise additional and estimates assessments  An overview of the tax audit process and related procedures that may be initiated by SARS  An overview of the various anti-avoidance rules founded in both the Income Tax Act and the Tax Administration Act (this will not be full, in-depth coverage of the General Anti-Avoidance Rules (GAAR) in Sections 80A-80L of the Income Tax Act or Reportable Arrangements in the Tax Administration Act, but will include an overview thereof).  Miscellaneous general tax administration matters such as registration, submission of returns and recordkeeping requirements