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Module 3 – Tax Controversy

Current Status
Not Enrolled
Price
R 862.50 VAT Incl.
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Overview

This module comprises of three topics, all of which covers issues associated with tax controversy. Topic one covers objections and reasons, what is subject to objection, when to object, when to ask for condonation, how to do so, when and how to ask for reasons. Topic three covers appeals, in particular how and when to do so. Topic three covers some of the remedies available to taxpayers other than objection and appeal.

What will you get access to

HD Video Recording and High-Quality Sound

Downloadable Discussion Content aka Slides

Applicable Caselaw Documents, Guides, and Notices available for download

What this Module consists of:

Topic 1 – Objection and Reasons

Overview

This topic covers what is subject to objection and appeal, when a taxpayer may request reasons and how to go about doing exactly that.

Outcome

After completing this topic, you will know:

  • What is subject to objection and appeal;
  • How to object and appeal and the time periods surrounding same;
  • How and when to request condonation for a late objection;
  • iro of what a taxpayer may request reasons in terms of the TAA; and
  • How to go about requesting reasons and the time periods surrounding same.

Session Duration

1h 28min
Topic 2 – Appeals

Overview

This topic covers how and when to appeal following a decision by SARS not to allow an objection or not to allow an objection in full.

Outcome

After completing this topic, you will know:

  • When an appeal must be filed;
  • How and when to request condonation for a late appeal; and
  • What the ADR process broadly entails.

Session Duration

1h 7min
Topic 3 – Remedies Other than Objection and Appeal and Refunds

Overview

This topic covers the remedies available under the TAA to challenge an assessment or decision by SARS other than the remedy of objection and appeal;

Outcome

After completing this topic, you will know:

  • What the remedies other than objection and appeal is and when they are available.

Session Duration

1h 1min
Important note

All topics in this module including the overview must be marked as completed before you will be able to access the quiz. You need to score at least 80% on the quiz to be awarded a certificate of completion. The certificate of completion should entitle you to 4 hours verifiable output CPD.