Resources On-Demand

Back

---

Getting on top of the penalty dispute resolution process

This webinar on demand is part of a series of webinars. Click here to read more

---

Overview

Understatement penalties can be severe as the South African Revenue Service (SARS) uses it to discourage taxpayers from under-declaring income or over-claiming expenses. These and late payment penalties often form the subject matter of a dispute with SARS.

In this video Nico Theron CTA (SA), will guide you through the process to understand the grounds on which a penalty has been imposed, if the taxpayer has room to request a remission, and what to do if there are no grounds to request a remission.

---

Video Content

• Understand the grounds for the imposition of penalties;
• Understand the grounds for the remission of these penalties; and
• Understand the appropriate procedure to follow when disputing these penalties.

---

Competencies developed in this video

• What the different types of penalties are that may be imposed by SARS under the TAA;
• When SARS can impose them;
• On what grounds they may be remitted;
• How to go about requesting remittance; and
• When to request remittance of penalties and when to object to penalties.