Tax Administration might very well be one of the most burdensome processes for any taxpayer or professional assisting them. With all the detailed requirements of legislation, coupled with SARS’ own communicated processes, it is important for those who plan to engage with SARS on this level to know what they are in for.
ProBeta Training is offering a course that aims to discuss all these detailed rules and processes, to facilitate understanding and enhance knowledge. We aim to ensure that this course assist in the practical issues faced by taxpayers, practitioners and accounting professionals
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
