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.
Course Expiration: Upon purchase of the course, you have access for 180 days. Please ensure you complete the course within this timeframe, as you will be denied access after this period.
Important Notice
Kindly note that on 10 March 2023 SARS published new dispute rules and a new notice specifying addresses for delivery of documents under the dispute resolution rules.
Please take note of amendments to addresses as set out in the notice. They are available to download on our platform.
Insofar as amendments to the dispute resolution rules are concerned, take note of the most important change being the extension of the period within which taxpayers must object. That period has changed from 30 business days to 80 business days with effect from 1 March 2023. You can also download an infographic on our platform that explains the transitional rules insofar as they specify when the 30 business day period will still apply and when the new 80 business day period applies.
Take further notice that SARS has since prescribed a form for reduced assessment requests called the RRA01 form, which must be used when requesting reduced assessments in terms of sections 93(1)(d) and 93(1)(e) of the TAA.
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.