• Tax Administration Act;

• Income Tax Act;

• VAT Act;

• SARS interpretation notes;

• SARS procedures;

• dispute rules;

• relevant court cases.

• what assessment is being objected to;

• what SARS has changed;

• what reasons SARS has given;

• what facts support the taxpayer;

• what law applies;

• what grounds of objection should be raised;

• what relief should be requested.

• requesting excessive information;

• treating a verification like an audit;

• failing to give proper reasons;

• issuing assessments without adequate explanation;

• ignoring taxpayer rights;

• requesting material that may not be properly relevant;

• applying procedures unfairly.

• deductibility of expenses;

• taxable income;

• capital versus revenue treatment;

• allowances;

• assessed losses;

• source code issues;

• additional assessments;

• objections to income tax adjustments;

• SARS interpretation of income tax provisions.

• input tax claims;

• output tax treatment;

• taxable supplies;

• exempt supplies;

• zero-rated supplies;

• tax invoice requirements;

• documentary requirements;

• VAT apportionment;

• VAT refund disputes;

• VAT verification requests;

• additional VAT assessments;

• VAT objections and penalties.

• What does SARS say about this tax issue?

• Is there an interpretation note that applies?

• Has SARS applied its own interpretation correctly?

• Can the interpretation note be distinguished on the facts?

• Does the legislation support SARS’s interpretation?

• adequate reasons;

• taxpayer rights;

• procedural fairness;

• objections;

• prescription;

• SARS powers;

• audit and verification procedures;

• interpretation of tax provisions.

• SARS letters;

• verification notices;

• audit letters;

• assessment notices;

• penalty letters;

• requests for relevant material;

• outcome letters;

• objection decisions.

• taxpayer name;

• tax number;

• tax year;

• case number;

• assessment date;

• SARS reference;

• amounts;

• reason for adjustment.

• taxpayer name;

• tax number;

• case number;

• tax period;

• assessment date;

• SARS reference number;

• amount in dispute;

• practitioner details.

• objections;

• requests for reasons;

• condonation applications;

• responses to verification requests;

• responses to audit letters;

• penalty remission requests;

• penalty objections;

• VAT dispute letters;

• reduced assessment requests;

• prescription submissions;

• Tax Ombud escalation letters;

• SARS non-response letters;

• overreach challenge letters.

• when the assessment was issued;

• whether reasons were provided;

• whether the taxpayer requested reasons;

• whether the objection is still within time;

• whether condonation is required;

• what documents support the taxpayer;

• whether SARS imposed a penalty.

• desktop computers;

• laptops;

• tablets;

• mobile phones.

• sections of the Tax Administration Act;

• sections of the Income Tax Act;

• sections of the VAT Act;

• SARS interpretation notes;

• SARS procedures;

• objection rules;

• penalty provisions;

• important court cases.

• SARS queries;

• income tax issues;

• VAT issues;

• objections;

• penalties;

• verifications;

• audits;

• requests for reasons;

• condonation;

• overreach;

• tax research;

• staff training;

• CPD.