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. This module is presented by Nico Theron, who wrote the book on tax controversy.
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.
Material
All related material can be downloaded from the Materials Tab above.