Practical Guide to Handling Tax Disputes 2 Ed
A practical guide to the law regulating tax disputes, and other remedies available to taxpayers to overturn a decision taken by SARS or an assessment raised by SARS.
Select a format
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
A practical guide to the law regulating tax disputes, and other remedies available to taxpayers to overturn a decision taken by SARS or an assessment raised by SARS.
This title is also available in online format but must be added to a base package. €?Request a quote" from a sales agent.
Published on 14 March 2024, this work includes the new rules regulating tax disputes. The work achieves a good balance between technical legal analysis and practical application of the law, complete with templates and SARS forms, addresses and methods of delivery of documents and notices. It also provides taxpayers with remedies available in the case of non-compliance by SARS with the rules governing tax disputes. It is very useful in any case where SARS has taken a decision against a taxpayer or raised an assessment that a taxpayer is not happy with/aggrieved by as it aims to guide them through the dispute process.
Table of contents
Chapter 1 - Introduction and overview
Chapter 2 - SARS' Pre-assessment obligations
Chapter 3 - Assessments and decisions
Chapter 4 - Prescription of assessments
Chapter 5 - Onus of proof
Chapter 6 - Remedies other than objection and appeal
Chapter 7 - Objection and Appeal Overview
Chapter 8 - Reasons
Chapter 9 - Objections and decision on objection
Chapter 10 - Appeals
Chapter 11 - Interlocutory applications
Chapter 12 - Tax recovery and tax clearances
Appendix A - Decisions subject to objection and appeal under tax Acts
Appendix B - Templates
Appendix C - Interpretation Note No. 15 (issue 5)
Appendix D - Dispute Address Notice
Appendix E - Rules under Tax Administration Act
Appendix F - Tax Administration Act No. 28 of 2011
