It is common knowledge that SARS aims to collect tax revenue on a broad and efficient scale – even if they need to enter into payment arrangements with the taxpayer. SARS has various options available to taxpayers who are unable to settle tax debts, in order to accommodate them in settling it under a debt arrangement. This course is the third in our 5-part series, and aims to inform the taxpayer of the various debt arrangement options available with SARS. Please note that while these courses are presented as a series of related matters, they cannot be booked as a bundle and bookings are to be made for each course on its own.

This session will cover the following: • The options available to the taxpayer and procedures for applying for debt arrangements with SARS: o Suspension of payment o Instalment payment agreement o Temporary write-offs o Permanent write-offs o Compromising tax debts • When will SARS not approve a debt arrangement, and the options available to the taxpayer if they don’t

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course.