This document discusses key aspects of the Tax Administration Act (TAA) in South Africa, including balancing the powers of the South African Revenue Service (SARS) and taxpayer rights. It notes SARS' powers to gather information and enforce tax laws, and corresponding taxpayer rights to limit information requests, protection against self-incrimination, and dispute resolution processes. The document outlines chapters of the TAA covering tax administration procedures, recovery of taxes owed, and information gathering and enforcement provisions. It emphasizes the TAA seeks to achieve balance between SARS duties and taxpayer rights and obligations, in line with South Africa's constitutional principles.
Eurofast Webinar: Are you up to date with your US FBAR Reporting Requirements? Eurofast
Eurofast organised @ June 18th 2015 a webinar on US FBAR reporting requirements. Please feel free to share & comment!
http://www.eurofast.eu/global/newsm/807-are-you-up-to-date-with-your-us-fbar-reporting-requirements
Panel discussion- Preferred offshore hubs for IndiansIndia inc
This Presentation is from Panel discussion on Preferred Offshore Hubs For Indians session at the Global Wealth Management Conclave 2014 organised by India Inc - http://www.indiaincorporated.com- on April 7, 2014
PowerPoint giving a general overview of the changes in authority for ESDs that were created under Ch. 776 of the Tex. Health & Safety Code upon conversion of those districts to operations under Ch. 775 of the same code as a result of the passage of SB 917 by the 82nd Texas Legislature in 2011.
Eurofast Webinar: Are you up to date with your US FBAR Reporting Requirements? Eurofast
Eurofast organised @ June 18th 2015 a webinar on US FBAR reporting requirements. Please feel free to share & comment!
http://www.eurofast.eu/global/newsm/807-are-you-up-to-date-with-your-us-fbar-reporting-requirements
Panel discussion- Preferred offshore hubs for IndiansIndia inc
This Presentation is from Panel discussion on Preferred Offshore Hubs For Indians session at the Global Wealth Management Conclave 2014 organised by India Inc - http://www.indiaincorporated.com- on April 7, 2014
PowerPoint giving a general overview of the changes in authority for ESDs that were created under Ch. 776 of the Tex. Health & Safety Code upon conversion of those districts to operations under Ch. 775 of the same code as a result of the passage of SB 917 by the 82nd Texas Legislature in 2011.
Tax can be confusing. At the basic, there is Percentage Tax or Value Added Tax; VAT registered and a Non-VAT registered tax payer. In the Philippines, managing tax matters can be really complicated. Several individuals and companies even hire Consultants/Accounting Firms to manage compliance reporting.
Tax Guidelines for E-Commerce Transactions in the PhilippinesJanette Toral
Last August 5, 2013, the Bureau of Internal Revenue issued Revenue Memorandum Circular number 55-2013. This intends to govern how individuals and businesses should handle their sales and taxes accordingly.
Here’s a summary Janette Toral prepared and hope it will make it easier for e-commerce merchants, online shoppers, online shopping, retailers, online intermediaries, advertising entities, online auction, auction webstores, payment gateways, banks, credit card companies, freight forwarders in the Philippines to dissect this BIR Revenue Memorandum Circular.
Read the full guide at http://digitalfilipino.com/tax-guidelines-e-commerce-transactions-philippines/
Human Resource Management : Constitutional and Legal FrameworkJohn Edward Estayo
Human Resource Management,
Constitutional and Legal Framework.
Mostly tackles about the Labor Law which comprises the law on termination, health safety and insurances, right to strike and right to lockout ,
Sexual Harassment and Etc.
Taxation 101 basic rules and principles in philippine taxation by jr lopez go...JR Lopez Gonzales
This was the informative speech on the basic taxation principles in the Philippines. It was a thirty-minute speech on the basics of the Philippine Tax system presented to the students of the Mindanao State University - Iligan Institute of Technology on 8 August 2011 for the Political Science 2 Lecture Series. The document was uploaded by JR Lopez Gonzales of www.politikalon.blogspot.com.
“..the starting point for enterprises wishing to manage their human capital successfully and seeking a labour competitive advantage is activities of the HR department.”
Tax can be confusing. At the basic, there is Percentage Tax or Value Added Tax; VAT registered and a Non-VAT registered tax payer. In the Philippines, managing tax matters can be really complicated. Several individuals and companies even hire Consultants/Accounting Firms to manage compliance reporting.
Tax Guidelines for E-Commerce Transactions in the PhilippinesJanette Toral
Last August 5, 2013, the Bureau of Internal Revenue issued Revenue Memorandum Circular number 55-2013. This intends to govern how individuals and businesses should handle their sales and taxes accordingly.
Here’s a summary Janette Toral prepared and hope it will make it easier for e-commerce merchants, online shoppers, online shopping, retailers, online intermediaries, advertising entities, online auction, auction webstores, payment gateways, banks, credit card companies, freight forwarders in the Philippines to dissect this BIR Revenue Memorandum Circular.
Read the full guide at http://digitalfilipino.com/tax-guidelines-e-commerce-transactions-philippines/
Human Resource Management : Constitutional and Legal FrameworkJohn Edward Estayo
Human Resource Management,
Constitutional and Legal Framework.
Mostly tackles about the Labor Law which comprises the law on termination, health safety and insurances, right to strike and right to lockout ,
Sexual Harassment and Etc.
Taxation 101 basic rules and principles in philippine taxation by jr lopez go...JR Lopez Gonzales
This was the informative speech on the basic taxation principles in the Philippines. It was a thirty-minute speech on the basics of the Philippine Tax system presented to the students of the Mindanao State University - Iligan Institute of Technology on 8 August 2011 for the Political Science 2 Lecture Series. The document was uploaded by JR Lopez Gonzales of www.politikalon.blogspot.com.
“..the starting point for enterprises wishing to manage their human capital successfully and seeking a labour competitive advantage is activities of the HR department.”
In a presentation for Atainz, Terry Baucher of Baucher Consulting (www.baucherconsulting.co.nz) explains how to handle an IRD Audit & what to do should the IRD come calling.
Baucher also goes into detail about the difference between an IRD Audit and an IRD Review and how each should be treated.
This presentation was given on behalf of Atainz in March 2013
Privacy & Data Protection: Subject Access RequestsPeppe Santoro
A presentation on requests by individuals for access to their data delivered at the 5th Annual Privacy & Data Protection Conference Ireland on 26 January 2011 in Dublin.
The full text of the paper underlying this presentation and a flowchart setting out guidance on responding to data access requests are available on email request.
Software developer had contract for health records system in Belize
The Tax Court of Canada has awarded generous (95%) legal costs to a software developer who successfully appealed a denied SR&ED claim to the Tax Court of Canada and subsequently filed a motion to the court for increased costs. Such cost awards are often less than 50%; awards in the range of 80% are seen if there have been settlement offers; 95% is almost unheard of.
Chapter C.1 - UN TP Manual: Legal Environment for Establishing TP RegimesDVSResearchFoundatio
Key Takeaways:
Considerations in the Design
Presumptive Taxation Approaches and the Arm's Length Principle
Format of Receiving TP Information
TP Rules in National Tax Regimes
China customs enforcement of Intellectual Property rights 2013Riccardo Benussi
A comparison between the EU and China's Customs agencies and laws, concerning enforcement of trademark, patent and copyright protection at borders. Can serve as a guide to small and medium enterprises to choose adequate and timely strategies in Intellectual Property rights protection.
ITS 833 – INFORMATION GOVERNANCEChapter 8IG and Le.docxvrickens
ITS 833 – INFORMATION
GOVERNANCE
Chapter 8
IG and Legal Functions
Dr. Geanie Asante
[email protected] Asante 2019 1
CHAPTER GOALS AND
OBJECTIVES
➢ What is the key functional
area for IG impact?
➢ How does IG impact legal
functions in an organization?
➢ What are the Federal Rules
of Civil Procedure (FRCP)?
➢ How is e-discovery affected
by the FRCP?
[email protected] Asante 2019 2
➢ Outline the holding of Zubulake v.
UBS
➢ Know the facts and how it affects IG
and e-discovery
➢ What are currently e-discovery
techniques
CHAPTER GOALS AND
OBJECTIVES…Continued
➢ What is the e-discovery
reference model?
➢ What is it used for?
➢ How does IG impact E-
Discovery?
➢ What is a record retention
policy?
➢ What are the benefits of a
record retention policy?
[email protected] Asante 2019 3
➢ What is predictive coding
➢ What case law impacted the use of
predictive coding?
➢ What is Technology Assisted Review
➢ What are the 8 steps to defensible
disposition of information?
Key Legal Processes Impacted
by IG
➢ E-Discovery
➢ Legal Hold Notification
➢ Defensible Disposition
➢ Use of new technology to comply with E-discovery
[email protected] Asante 2019 4
“Discovery”:
Pretrial procedure in a lawsuit in
which each party, through the law of
civil procedure, can obtain evidence
from the other party or parties by
means of discovery devices such as a
request for answers to Interrogatories,
Requests for Production of Documents,
Request for Admissions and
depositions. Discovery can be obtained
from non-parties using subpoenas.
When a discovery request is objected
to, the requesting party may seek the
assistance of the court by filing
a motion to compel discovery.
Wikipedia https://en.wikipedia.org/wiki/Discovery_(law)
E-DISCOVERY
[email protected] Asante 2019 5
The Federal Rules of Civil
Procedure govern civil proceedings in
the United States district courts. Their
purpose is "to secure the just, speedy,
and inexpensive determination of every
action and proceeding." Fed. R. Civ. P. 1.
The rules were first adopted by order of
the Supreme Court on December 20,
1937, transmitted to Congress on
January 3, 1938, and effective
September 16, 1938.
http://www.uscourts.gov/rules-policies/current-rules-
practice-procedure/federal-rules-civil-procedure
RELEVANT 2006 CHANGES TO THE
RULES OF CIVIL PROCEDURE
[email protected] Asante 2019 6
➢ Revisions applicable to
preservation of electronic records in
the litigation process
➢ Revisions applicable to the discovery
of electronic records in the litigation
process
Applicable to “ESI”- Any information that is
created or stored in electronic form
GOAL of 2006 revision:
✓ Recognize importance of ESI
✓ Respond to increasingly prohibitive costs
of document reviews
✓ Protection of privileged information
FRCP AMENDED 2006 ARE
APPLICABLE TO WHAT?
[email protected] Asante 2019 7
➢ Cases in Federal Court
➢ C ...
C-Suite Workshop presented by Stephen Booth and Peter Stewart on 10 April 2019LaraMartinsons
C-Suite Workshop: Modern Slavery, Anti-Bribery & Corruption, Privacy and Whistleblowers presented by Stephen Booth and Peter Stewart at Coleman Greig, Parramatta
License for forex brokers. The best jrusdictionsAmirani Azaladze
A Forex broker's license is a legal authorization required for individuals or companies to operate as a broker in the foreign exchange (Forex) market. The license is typically issued by the regulatory authority of the country or region where the broker intends to conduct its business.
Mauritius license
Vanuatu license
Ukraine license
UK FCA license
FMSB license
Labuan license
ASIC AR license
Comoros, Moheli license
Seychelles license
Cook Islands license
Fiji license
Kazakhstan license
Top mailing list providers in the USA.pptxJeremyPeirce1
Discover the top mailing list providers in the USA, offering targeted lists, segmentation, and analytics to optimize your marketing campaigns and drive engagement.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
🟢 Email Access
🟢 Bank Added
🟢 Card Verified
🟢 Full SSN Provided
🟢 Phone Number Access
🟢 Driving License Copy
🟢 Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1(218) 203-5951
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Agency Managed Advisory Board As a Solution To Career Path Defining Business ...
4th Annual Tax Conference - Surviving a Tax Audit under the TAA, 2011
1. 1
Prof Daniel N Erasmus
“How to survive a tax audit” under the new Tax Administration Act, 2011
2. 2
• More Info – http://www.iitf.net More notes & Advanced
Diploma In Tax Procedural Law
• http://www.TaxRadar.net - client funding
• Prof D N Erasmus –
daniel@TaxRiskManagement.com
• http://www.ErasmusOnTax.com
• List of cases
3. 3
BALANCE BETWEEN SARS’ POWERS & TAXPAYER RIGHTS
TAA seeks to achieve a balance between powers & duties of SARS
and rights & obligations of taxpayers thereby enhancing equity and
fairness of tax administration
SARS TAXPAYERS
Powers
&
Duties
Rights
&
Obligations
4. 4
• General observations
• Introduction - survey
• An approach to Tax Risk Management & recent article
• International Ethics Standards Board for Accountants
• SARS officials – Relationship Managers – ATO experience
• Specific provisions in the TAA relevant to audits
• Audit Commencement & SARS response
• Key Constitution provisions
• S 1(c) Principle of Legality; S 2; S 33; S 35(3)(j); PAJA – “administrative action” & S6(2) ; S 195
• S 172; S 237; S 4(2) of SARS Act
• Tax Court or High Court
5. 5
DESIGN OF TAA: MAIN CHAPTERS - HIGHLIGHTS
DESIGN OF TAB: MAIN CHAPTERS
Chapter 1 Definitions Chapter 11 Recovery of Taxes
Chapter 2 General Administration Chapter 12 Interest
Chapter 3 Registration Chapter 13 Refunds
Chapter 4 Returns and records Chapter Chapter 14 Write-off or Compromise of tax debt
Chapter 5 Information Gathering Chapter 15 Non Compliance
Chapter 6 Confidentiality of information Chapter 16 Understatement penalty
Chapter 7 Advance Rulings Chapter 17 Criminal Offence
Chapter 8 Assessment Chapter Chapter 18 Reporting of unprofessional conduct
Chapter 9 Dispute Resolution Chapter 19 General Provisions
Chapter 10 Tax Liability & Payment Chapter 20 Transitional Provisions
6. 6
INFORMATION GATHERING & ENFORCEMENT
SARS POWERS Taxpayers Rights
Information gathering Limitation on information (only if relevant to tax Act)
Protection of right against self-incrimination
PAJA & Secrecy to protect privacy rights
SARS Administrative Complaint Resolution
Tax Ombud / Public Protector / Courts
Inspection at premises without prior notice Limited grounds (e.g. identity of occupant)
Private dwelling – occupant must give consent
Request for information: Any‘relevant
material’ re identifiable taxpayers & group of
taxpayers Reasonable specificity of request
Limited to records reasonably maintained
Time extension must be considered
Just cause basis for refusal
Interview at SARS office & production of
relevant material
Only if intended to clarify issues of concern &render
audit unnecessary
Reasonable specificity of request
Field audit or criminal investigations Prior Notice of at least 10 days & taxpayer may
request different date
TAA: BALANCE BETWEEN POWERS & RIGHTS (1)
7. 7
TAA: BALANCE BETWEEN POWERS & RIGHTS (2)
INFORMATION GATHERING & ENFORCEMENT (cont.)
SARS TAXPAYER RIGHTS
POWERS
Audit Audit selection on rational basis (random or risk)
Only authorised SARS officials may audit & must produce authorisation
Audit reports on stage of completion to taxpayer
Notice of inconclusive audit to taxpayer
Letter of audit findings to taxpayer
Taxpayer may respond to findings prior to assessment
Criminal Separation between audit and criminal investigation
Investigations Only authorised SARS officials may investigate
Criminal investigation: Adherence to rights as suspect
Taxpayer must be informed of inconclusive investigation
Only senior SARS official may lay complaint with NPA
Inquiry Authorised by Judge of High Court upon application
Independent oversight of inquiry
Confidential & protection against incriminating evidence
Search & Warrant: Issued by Magistrate/Judge of High Court upon application
seizure Warrantless: Narrow circumstances
Carrying out: Decency & Order; Inventory; Copies/originals;
Protection of privileged documents; Application for return/damages
8. 8
RECOVERY
SARS POWERS TAXPAYER RIGHTS
Recovery Statutory limitations (e.g. TAB; Insolvency Act; Companies Act)
Period of limitations reduced to 15 years
Constitutional limitations (PAJA, property rights etc.)
SARS Administrative Complaint Resolution / Tax Ombud /
Public Protector / Court review
Civil procedural rights (e.g. Rescission of judgments)
Debt relief Deferment by instalment payment agreements
Write off or compromise agreements
Suspension pending outcome of dispute
Remittance of penalties and interest
Voluntary Disclosure Programme - penalty relief
Personal liability Prescribed criteria in TAB before 3rd party will be held liable
Normal court remedies during recovery
Repatriation of Prescribed judicial procedure before Judge of High Court
foreign assets
Preservation of Prescribed judicial procedure before Judge of High Court
assets
TAA: BALANCE BETWEEN POWERS & RIGHTS (3)
11. 11
1.Republic of South Africa
The Republic of South Africa is one, sovereign, democratic state founded on the
following values:
(a)Human dignity, the achievement of equality and the advancement of
human rights and freedoms.
(b)Non-racialism and non-sexism.
(c)Supremacy of the constitution and the rule of law.
(d)Universal adult suffrage, a national common voters roll, regular elections
and a multi-party system of democratic government, to ensure
accountability, responsiveness and openness.
2.Supremacy of Constitution
This Constitution is the supreme law of the Republic; law or conduct inconsistent
with it is invalid, and the obligations imposed by it must be fulfilled.
12. 12
237. Diligent performance of obligations
All constitutional obligations must be performed diligently and without delay.
13. 13
195. Basic values and principles governing public administration
Public administration must be governed by the democratic values and principles
enshrined in the Constitution, including the following principles:
(a) A high standard of professional ethics must be promoted and
maintained.
(b) Efficient, economic and effective use of resources must be promoted.
(c) Public administration must be development-oriented.
(d) Services must be provided impartially, fairly, equitably and without bias.
(e) People's needs must be responded to, and the public must be
encouraged to participate in policy-making.
(f) Public administration must be accountable.
(g) Transparency must be fostered by providing the public with timely,
accessible and accurate information…
14. 14
1.Republic of South Africa
The Republic of South Africa is one, sovereign, democratic state founded on the
following values:
(a)Human dignity, the achievement of equality and the advancement of
human rights and freedoms.
(b)Non-racialism and non-sexism.
(c)Supremacy of the constitution and the rule of law.
(d)Universal adult suffrage, a national common voters roll, regular elections
and a multi-party system of democratic government, to ensure
accountability, responsiveness and openness.
2.Supremacy of Constitution
This Constitution is the supreme law of the Republic; law or conduct inconsistent
with it is invalid, and the obligations imposed by it must be fulfilled.
15. 15
SARS Act 34 of 1997
4 (2) SARS must perform its functions in the most and effective manner and in
accordance with the values and principles mentioned in section 195 of the
Constitution.
Editor's Notes
In CSARS v Sprigg Investments 117CC t/a Global Investment the Supreme Court of Appeal quoted with approval from Ansett Transport Industries (Operations) Pty Ltd and Another v Wraith and Others the requirements for ‘ adequate reasons ’ in respect of tax matters in South Africa is definitively spelt out by the Supreme Court of Appeal as follows: … [T]he decision-maker [must] explain his decision in a way which will enable a person aggrieved to say, in effect: ‘ Even though I may not agree with it, I now understand why the decision went against me. I am now in a position to decide whether that decision has involved an unwarranted finding of fact, or an error of law, which is worth challenging. This requires that the decision-maker should set out his understanding of the relevant law, any findings of fact on which his conclusions depend (especially if those facts have been in dispute), and the reasoning processes which led him to those conclusions. He should do so in clear and unambiguous language, not in vague generalities or the formal language of legislation... 73 SATC 114 (SCA) at para ’ s [12] and [13]. (1983) 48 ALR 500.