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COURSE AT A GLANCE – Over 6 weeks, you will study:
Unit 1: AUDITS: Understanding Your Rights and Obligations
- Audit requirements and taxpayer rights
- Responding to Letter of Audit findings
- Time periods and remedies during the audit process
In this session, participants will delve into the fundamental aspects of tax audits. The course will elucidate the audit requirements imposed on taxpayers and shed light on the rights individuals possess during the audit process. Participants will learn effective strategies for responding to Letters of Audit findings and explore the time periods and available remedies during the audit phase. By the end of this session, attendees will have a comprehensive understanding of how to navigate tax audits in South Africa while safeguarding their rights.
Unit 2: ASSESSMENTS: Grasping the Various Types and Implications
- Estimated Assessments
- Additional Assessments
- VDP Assessments
- Section 93 reduced assessments (very topical)
This session focuses on assessments, a critical phase in tax dispute resolution. Participants will gain insights into different types of assessments, including estimated assessments, additional assessments, voluntary disclosure program (VDP) assessments, and the highly topical Section 93 reduced assessments. The course will cover the key aspects of each type of assessment and discuss their implications. Participants will acquire the knowledge necessary to navigate the assessment process confidently.
Unit 3: OBJECTIONS: Effectively Challenging Tax Disputes
- Filing disputes and E-filing (Eddie will guest lecture here)
- Section 164 Suspension of Payments
- Content of disputes
- Procedure and Time Periods
- Rule 56 Default Judgement Applications (and case law studies)
Challenging tax disputes requires a strong understanding of objection filing procedures. This session explores the process of filing disputes and introduces participants to the e-filing system. Guest lecturer Eddie, a renowned expert in the field, will share valuable insights on objection filing. Attendees will also delve into Section 164 Suspension of Payments, learn about the content of disputes, and understand the relevant procedures and time periods. The session will also cover Rule 56 Default Judgement Applications, including relevant case law studies, to deepen participants’ understanding.
Unit 4: APPEALS: Navigating the Road to Resolution
- Filing of Appeals and content
- ADR rules
- Appeal time periods and ADR hearing
This session focuses on appeals, a crucial step in the tax dispute resolution process. Participants will learn how to effectively file appeals, ensuring their content aligns with regulatory requirements. The course will also cover the Alternative Dispute Resolution (ADR) rules, highlighting their significance in resolving tax disputes. Participants will understand the appeal time periods and gain insights into ADR hearings, equipping them with the knowledge needed to present their cases successfully.
Unit 5: TAX BOARD HEARINGS: Advocacy in Action
- Preparation
- Filing statement of appeal
- Hearing
- Rules and Procedures Around Tax Board Proceedings
Tax board hearings play a pivotal role in resolving tax disputes. In this session, participants will explore the necessary preparations for tax board hearings. They will learn how to file a statement of appeal effectively and gain insights into the hearing process. Moreover, the course will delve into the rules and procedures surrounding tax board proceedings, empowering participants to navigate this critical stage with confidence.
Unit 6: ANCILLARY LESSON: Keeping Pace with the Evolving Landscape
- Tax Court preparation – instruct tax attorneys etc
- Changes and amendments in the TAA Rules 2023
- Relevant and new case law
This session provides participants with essential information on Tax Court preparation. It will guide them in instructing tax attorneys and understanding the changes and amendments introduced in the TAA Rules of 2023. Additionally, participants will explore relevant and new case law, staying up to date with the latest developments in tax dispute resolution.