A new training approach
In an effort to improve its service offering to tax practitioners, the Education Department has taken the decision to use the new dispute rules, promulgated in terms of section 103 of the Tax Administration Act 28 of 2011 on 11 July 2014, as the basis for a pilot training program incorporating a new training and education methodology.
The workshop series will be based on a specific set of real-life facts, using the Kajadas Cosmetics case as the set of facts and applying the new dispute resolution rules to the court case.
As such the workshop series will take the train of thought of the dispute, explore alternatives (where appropriate) and then apply the new rules, forms and procedures as we go along addressing the actual practical challenges of disputes. Throughout the webinar series, a power of attorney, notice of objection and a notice of appeal will be completed in real-time to ensure that the delegate participants are made aware of all the possible pitfalls that may be encountered.
Objective of the workshop webinar series
Not all the rules and procedures will be covered. It will, however, result in the most important and common rules being covered in a practical manner, as would apply in the real world of tax disputes.
Requirements and study material
Registered delegates will be provided with a study guide and relevant material containing and setting out the course process and material required to work through – prior to the webinar. The purpose of this approach is to ensure participants are prepared and that learning can take place as efficiently and practically as possible.
This webinar series is therefore not aimed at members who need to critically analyse the dispute rules and relevant provisions in law, or to explore all possible avenues, but rather at those members who are new to disputes, uncertain how the rules will impact the normal dispute mechanisms or mainly engage in disputes on behalf of taxpayers up to the appeal process.
This webinar workshop series will be divided into four different sessions of two hours each, which will cover the following:
SESSION 1: 13 October 2014
- What is a tax dispute?
- Types of tax disputes.
- Tax dispute forums.
2. Mandate for dispute
- Who may act in dispute?
- What is required for various mandates?
SESSION 2: 20 October 2014
1. Preparing for a dispute
- Questions to be answered.
- Calculating time periods.
- Delivery requirements.
2. Alternative remedies
3. Request for reasons
- Purpose of request.
- What should be requested?
SESSION 3: 27 October 2014
1. Notice of objection
- What are the grounds of assessment?
- Common formality problems.
2. Assessing disallowance of objection
SESSION 4: 3 November 2014
1. Alternative dispute resolution
2. Notice of appeal
- New grounds vs New objection
3. Questions and answers
For more information, please visit www.thesait.org.za.