Unicus Tax Updates - Chapter 15 penalties and holding SARS Accountable
Unicus Tax Specialists SA
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Unicus Tax Updates - Chapter 15 penalties and holding SARS Accountable
152 просмотра · 3 месяца назад
Unicus Tax Specialists SA
426 подписчиков
152 просмотра · 3 месяца назад
⚖️🚨 Can you object to a SARS penalty immediately — or must you first apply for remittance? 🤔📑
In this training session, Nico Theron unpacks one of the most misunderstood procedural traps in South African tax dispute resolution under the Tax Administration Act⚠️
This discussion examines the critical interaction between sections 104, 215, 220, and 224 of the TAA, including:
⚖️ The distinction between objection proceedings and remittance requests
📌 When a taxpayer may be compelled to seek remittance before objection and appeal remedies become available
🚫 The procedural consequences of choosing the wrong route
🔍 How the burden of proof shifts in understatement penalty disputes and administrative penalties
🧾 The evidentiary implications before SARS and the Tax Court
🧠 Why strategy at the earliest stage of a dispute can determine the outcome of litigation
💥 A practical, technical, and unapologetically direct discussion for tax practitioners, attorneys, tax managers, and anyone dealing with SARS penalty disputes.
Register to join our weekly live sessions to sharpen your dispute strategy before the next assessment lands on your desk!
🖇️ https://unicustax.co.za/training/
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