OUR LATEST PUBLICATION

PRACTICAL GUIDE TO
HANDLING TAX DISPUTES

Learn more about our founding member’s latest contribution
to the tax profession and taxpayers generally.
OUR LATEST PUBLICATION

PRACTICAL GUIDE TO
HANDLING TAX DISPUTES

Learn more about our founding member’s latest contribution to the tax profession and taxpayers generally.

ALL THE TAXPAYER’S
REMEDIES EXPLAINED

If you ever need to challenge an assessment or decision by SARS, you need this book. In it, our founder, Nico Theron (who has a 100% success rate in challenging SARS’ assessments through the objection and appeal process), explains all the remedies available to a taxpayer to challenge SARS.

TABLE OF CONTENTS

Review by Advocate Julia Boltar:

“With the significant increase in tax disputes in recent years, it has become essential for tax practitioners to know how to handle such disputes from a practical perspective.  Yet there is a dearth of practical guidelines, other than those provided by SARS itself.   This work fills that gap in a clear and easily readable manner.     

 In dealing with a myriad of practical issues that arise in the context of tax disputes, the author has provided a useful collation of legislative provisions, Tax Court rules and judgments relevant to the various rights and remedies available to taxpayers involved in tax disputes.  The inclusion of “user-friendly” summaries, diagrams and templates provides a convenient and effective way for a practitioner to navigate the dispute resolution procedures and to draft legal documents relating to those procedures.”

01. Introduction
02. SARS' Pre-assessment obligations
03. Assessments and decisions
04. Prescription of assessments
05. Onus of proof
06. Remedies other than objection and appeal
07. Objection and Appeal Overview
08. Reasons
09. Objections and decision on objection
10. Appeals
11. Interlocutory applications
12. Tax recovery and tax clearances
Appendix A - List of decisions that are subject to objection and appeal
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
9780639012674_1 Practical guide to handling tax disputes 2020

ALL THE TAXPAYER’S REMEDIES EXPLAINED

If you ever need to challenge an assessment or decision by SARS, you need this book. In it, our founder, Nico Theron (who has a 100% success rate in challenging SARS’ assessments through the objection and appeal process), explains all the remedies available to a taxpayer to challenge SARS.

9780639012674_1 Practical guide to handling tax disputes 2020

SARS’ OBLIGATIONS POINTED OUT

Contrary to popular belief, SARS cannot do whatever it wants, how it wants. It is a creature of statute.  Knowing what SARS is required by law to do when they raise an assessment or make a decision can go a long way in successfully challenging an assessment or decision by SARS. This book points out what SARS is supposed to do and what the consequence is for their failure to abide by the law and how to hold SARS to account for failure to comply with the law.

SO MANY RULES

This work contains easy to understand examples, flow charts and templates aimed to Not only assist taxpayers and tax practitioners to understand the myriad of rules that govern engagements with SARS but also to help them give effect to them in practice.

WHY RISK GETTING IT WRONG?

Following an incorrect process or not properly following a process may have devastating consequences for a taxpayer, not to mention wasted time and cost.
This book guides taxpayers through the process.

This book guides taxpayers and tax professionals through the practical, day to day processes and challenges of tax disputes

Nico Theron MTP (SA)

Nico Theron (BCom Law (cum laude) (UP); BCom Honours Taxation (UP); MCom Taxation (SA and International Tax) (UP) is a master tax practitioner with over a decade’s experience in rendering exclusively tax-focused services to taxpayers. He is the founder of specialist tax firm, Unicus Tax Specialists SA, which focuses mainly on defending taxpayers against assessments and decisions by SARS. At the time of going to print, the Unicus Tax core dispute team, which includes an admitted attorney, ex SARS auditor, and Nico, has a 100% success rate in resolving tax disputes in favour of taxpayers, saving them millions in undue taxes, penalties and interest. He also regularly provides tax training to other tax professionals in practice across South Africa on behalf of the South African Institute of Tax Professionals (SAIT). In addition, Nico lectures on the Tax Administration Act to postgraduate tax students at the University of Pretoria from time to time and also serves on SAIT’s Tax Administration Technical Work Group.

Why this book was written:

I wrote the Practical Guide to Handling Tax Disputes because the rules that govern tax disputes are unique and there is no dedicated and detailed source of reference that explains them. The absence of a dedicated source of reference such as the Practical Guide To Handling Tax Disputes, has led to tremendous difficulty in practice occasioned by different interpretations of the rules as well as a lack of understanding of the rules. The Practical Guide To Handling Tax Disputes explains at both a practical and technical level the rules that govern engagement with SARS where the taxpayer mounts a challenge. It guides taxpayers and tax professionals through the practical, day to day processes and challenges of tax disputes and aspires to be a single go to reference of commentary on the more technical aspects of the rules that govern tax dispute resolution.

Chapters

01. Introduction
02. SARS' Pre-assessment obligations
03. Assessments and decisions
04. Prescription of assessments
05. Onus of proof
06. Remedies other than objection and appeal
07. Objection and Appeal Overview
08. Reasons
09. Objections and decision on objection
10. Appeals
11. Interlocutory applications
12. Tax recovery and tax clearances

Appendixes

Appendix A - List of decisions that are subject to objection and appeal
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

Nico Theron (BCom Law (cum laude) (UP); BCom Honours Taxation (UP); MCom Taxation (SA and International Tax) (UP) is a master tax practitioner with over a decade’s experience in rendering exclusively tax-focused services to taxpayers. He is the founder of specialist tax firm, Unicus Tax Specialists SA, which focuses mainly on defending taxpayers against assessments and decisions by SARS. At the time of going to print, the Unicus Tax core dispute team, which includes an admitted attorney, ex SARS auditor, and Nico, has a 100% success rate in resolving tax disputes in favour of taxpayers, saving them millions in undue taxes, penalties and interest. He also regularly provides tax training to other tax professionals in practice across South Africa on behalf of the South African Institute of Tax Professionals (SAIT). In addition, Nico lectures on the Tax Administration Act to postgraduate tax students at the University of Pretoria from time to time and also serves on SAIT’s Tax Administration Technical Work Group.

Why this book was written:

I wrote the Practical Guide to Handling Tax Disputes because the rules that govern tax disputes are unique and there is no dedicated and detailed source of reference that explains them. The absence of a dedicated source of reference such as the Practical Guide To Handling Tax Disputes, has led to tremendous difficulty in practice occasioned by different interpretations of the rules as well as a lack of understanding of the rules. The Practical Guide To Handling Tax Disputes explains at both a practical and technical level the rules that govern engagement with SARS where the taxpayer mounts a challenge. It guides taxpayers and tax professionals through the practical, day to day processes and challenges of tax disputes and aspires to be a single go to reference of commentary on the more technical aspects of the rules that govern tax dispute resolution.

DON’T PAY MORE THAN WHAT IS LEGALLY DUE

Often times, the only way to ensure that taxpayers don’t pay anything more than what is legally due is to challenge an assessment or decision by SARS.

Knowing how to challenge such assessments or decisions is therefore a prerequisite to ensuring taxpayers don’t pay more than what is legally due. Our latest contribution to the tax profession and taxpayers generally will help taxpayers with that.

9780639012674_1 Practical guide to handling tax disputes 2020

AVAILABLE IN HARD COPY AND E-BOOK

To purchase, visit the LexisNexis online bookstore.

DON’T PAY MORE THAN WHAT IS LEGALLY DUE

Often times, the only way to ensure that taxpayers don’t pay anything more than what is legally due is to challenge an assessment or decision by SARS.

Knowing how to challenge such assessments or decisions is therefore a prerequisite to ensuring taxpayers don’t pay more than what is legally due. Our latest contribution to the tax profession and taxpayers generally will help taxpayers with that.

AVAILABLE IN HARD COPY AND E-BOOK

To purchase, visit the LexisNexis online bookstore.