Practical Guide to Handling Tax Disputes
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
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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
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 will be hugely 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.
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Table of contents
Chapter 1 - Introduction
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 - Notice of addresses
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
