Practical Guidance on Understatement Penalties
Presenters : Adv Christel van Wyk
Overview
Tax practitioners operating within the South African tax system are subject to a complex web of legal and professional obligations. This webinar empowers tax practitioners and legal professionals to manage South African Revenue Service (SARS) audits effectively, navigate the formal dispute resolution process and ensure strict compliance with practitioner conduct requirements under the Tax Administration Act 28 of 2011.
Practitioners must continuously balance their duty of zealous client advocacy with their statutory obligation of honesty and transparency toward SARS. This webinar provides the clear, defensive, and practical frameworks needed to maintain this balance without compromising professional integrity.
Join Adv Christel van Wyk for a focused, practical webinar that unpacks the critical intersections of tax law, statutory compliance, and professional ethics.
Learning objectives
Attending this webinar will equip you with the following skills:
- Assess the scope of SARS's power to request "relevant material" under Section 46 of the Tax Administration Act 28 of 2011 and identify the ethical boundaries when responding to information gathering processes.
- Apply the statutory procedure for asserting legal professional privilege under Section 42A of the Tax Administration Act 28 of 2011 to safeguard confidential attorney-client communications.
- Formulate a robust and legally compliant defence strategy during active SARS audits and progress reports issued under Section 42 of the Tax Administration Act 28 of 2011.
- Draft and lodge technically sound objections under Section 104 and appeals under Section 107 of the Tax Administration Act 28 of 2011, avoiding frivolous or vexatious submissions that risk punitive cost orders.
- Mitigate personal exposure to professional disciplinary actions under Section 241 of the Tax Administration Act 28 of 2011 by aligning practitioner conduct with statutory rules and controlling body ethics.
Content
The webinar will cover the following topics:
· Part 1: Ethical Boundaries in SARS Information Gathering and Audits
o Introduction to Chapter 5 Notices under the Tax Administration Act (TAA)
o Disclosure Obligations versus Confidentiality Requirements
o Managing Subsequently Discovered Errors During a SARS Audit
o Ethical Dilemmas Arising from Potential Criminal Exposure
· Part 2: Ethics in the Dispute Resolution Process
o Frivolous and Vexatious Objections
o Discharging the Burden of Proof in Tax Disputes
o Ethical Conduct in Alternative Dispute Resolution (ADR) Proceedings
o Ethical Considerations in Tax Litigation Processes
· Part 3: Practical Ethical Dilemma Case Studies
o Case Study 1: The Audit Dilemma
o Case Study 2: The Dispute Dilemma