Tax

Following correct procedures from the outset of an appeal is vital to the ultimate outcome Tax disputes in South Africa are governed by three sets of rules, namely the Income Tax act, the Tax Administration Act and the Rules that are provided in terms of Section 103 of the TAA. Objections and Appeals have to be drafted in the correct format. Furthermore, if all the relevant criteria are not aired in the objection and appeal stages, then excluded criteria might not be brought anew if the matter is escalated to the High Court. What this means is that the objection, even though it be the start of the process, has to be handled with an eye to the possible future dispute as well as with the relevant material so as to provide the best chance of short -term success.

Solutions

The drafter must be knowledgeable in the following fields:
  • Tax Law (Income Tax, Vat or other Tax)
The Tax Administration Act and the rules The Common Law (in case of review of tax authority action) and Administrative Law (under the PAJA and the Common Law) The SA Constitution The SA High Court and Supreme Court of Appeal Rules The Double Tax Avoidance Agreements (PAJA is the Promotion of Administrative Justice Act which was promulgated under Section 33 of the Constitution of South Africa) Accountants seeking a "sounding board" or second opinion will find a reliable, discreet and safe ear.

International

You may be a business owner with interests in another jurisdiction. When/if problems occur with the Tax Authorities there, SARS has a unit that can assist in terms of a diplomatic solution. We can help with the drafting of documents in order to prosecute the Mutual Assistance Procedures. TaxDomain can assist with pre-operational advice if operations are to be commenced in Botswana and elsewhere within the SADC Region. TaxDomain can also operate and give detailed advice regarding the Botswana Tax System and the High and Appeal Court Rules, the Constitution and Common Law. We will gladly assist estate planners and other professionals with advices in respect of estate duty and tax planning or potential purchasers or sellers of companies with tax, transfer duty and capital gains tax advices.