Just knowing the new TAB provisions is not enough. Most other seminars will cover the content, and not necessarily the constitutional context, value and importance.
The Tax Administration Bill became law in July. Enrol today to understand its critical implications!
Having made the Constitution and administrative law a key area of my practice, with extensive litigation against SARS over the last decade for taxpayer clients, together with research, study and teaching, I am well positioned and excited to comment on, and teach, the new TAB.
Tax Administration Bill Webinar
Two-hour information update presented by Prof. Daniel N. Erasmus
R 385.00 per delegate
Tuesday, 31 July 2012 – 14:00 – 16:00 (Webinar training only)
More about Professor Daniel N. Erasmus
Adjunct Professor, Thomas Jefferson School of Law, San Diego, CA, USA Senior International Tax Attorney & Advisor
- Practicing Attorney, Republic of South Africa, admitted 1989
- Enrolled Agent in US, Federal Tax Advisor, Preparer & Representative before IRS for taxpayers in all 50 US States, admitted 2010
- US Tax Court Practitioner in all 50 US States, admitted May 18, 2011
- Master Tax Practitioner (South African Institute of Tax Practitioners)
Prof. Erasmus also lectures on the following IITF Courses:
- Higher Diploma in Tax
- Advanced Diploma in Tax Procedural Law
- Advanced Diploma in Transfer Pricing (Africa) (Starts Sept 2012)
Click here for Prof. Erasmus’ website – ErasmusOnTax.com
Why the TAB?
The key tax legislation affected is the Income Tax Act, 1962 and the Value-Added Tax Act, 1991 (“the VAT Act”). Both laws contain many provisions dealing with the administration and procedural issues around taxes:
- Filing tax returns
- SARS audits
- SARS disputes
- Penalties and interest
- Miscellaneous administrative and procedural issues.
- All these matters are now handled in one law – the TAB.
Of great interest to me, is the area around SARS audits and disputes. This is also the area in the new TAB that received much attention, criticism and revisions. The new TAB has been two years in the making, giving all the opportunity to comment and criticise. The product is much refined, but still with some potential problem areas – in the audit and dispute area.
My practice has been around representing large taxpayers ensuring that SARS go about their conduct (in audits and disputes) in a lawful reasonable and fair manner – as demanded by the Constitution.
The new TAB seeks to accomplish this – lawful, reasonable and fair conduct by SARS.
However, the words “lawful, reasonable and fair” are pregnant with common law meaning – beyond any definition or provision in the new TAB. Unfortunately most tax advisors come from a strong technical background without learning about the constitutional and administrative law concepts of lawfulness, reasonableness and fairness, when interacting with SARS.
The significance lies here – if SARS’ conduct is unlawful, unreasonable or unfair, it will be inconsistent with the Constitution and invalid.
Topics that will be covered
- What is unlawful conduct by SARS?
- What is unreasonable conduct by SARS?
- What is unfair conduct by SARS?
- When is the SARS conduct inconsistent with the Constitution?
- What part of the Constitution?
- If SARS’ conduct is invalid, what are taxpayers’ rights?
- What are they supposed to do?
- What court do taxpayers address these issues in – the high court or the tax court?
- Why is the difference between the courts relevant?
The simple answer (to be explained in the seminars) is that in the last decade, my legal team and I have represented taxpayers in audits and disputes totalling just on R20 bn. Those same taxpayers paid out an average less than 3% to SARS. My team have focussed extensively on the lawfulness, reasonableness and fairness of SARS’ conduct in achieving these results for taxpayer clients. The seminar will teach you to do the same, with many practical examples.
More often than not SARS officials did not respect the taxpayer’s constitutional rights and SARS did not adhere to their constitutional obligations. In the past, SARS have bragged that their specialised tax units have raised assessments in excess of R18 bn in a year. When you look more closely at their actual collection numbers, they collect less than 5% of that. The rest is outstanding debt waiting for a tax court trial date in 5 to 8 years’ time. Now you understand why SARS want to enforce the pay-now-argue-later principle. That together with the enormous costs of running a tax dispute will cripple most taxpayers. Even the large ones opt to settle, even though many of the assessments are questionable.
Know how to handle a SARS audit under the new TAB, enforcing all your constitutional rights. The two go hand in hand. Just knowing the new TAB provisions is not enough. Most other seminars will cover the content, and not necessarily the constitutional context, value and importance