We specialise in the law pertaining to taxes, offering unrivalled expertise in case law, common law rules, international tax law, and legislation with a primary focus on the Tax Administration Act 28 of 2011. Our in-depth knowledge and practical solutions ensure that the taxpayer’s right to just administrative action is not infringed upon. Combined with years of experience in accounting as it relates to tax law, we are able to provide our clients with efficient and effective resolutions to their tax issues.
Dispute Resolution / ADR
Our approach to dispute resolution is structured to fiercely protect our clients’ rights to object to a SARS issued assessment, failing which, an appeal can be lodged and referred to the Tax Board or Tax Court. We are also well-versed in Alternative Dispute Resolution (ADR), which is a cost-effective solution that seeks to resolve a matter before it is referred to the Tax Board or Tax Court. Years of successful outcomes highlight our vast experience in both forms of dispute resolution.
Objections and Appeals
With vast knowledge and extensive experience in substantive law, we provide taxpayers with the best possible representation to support their objections and appeals. Our firm grasp of the internal systems, policies and procedures of SARS allows us to resolve disputes with utmost expediency. As tax law specialists, our clients receive absolute clarity on their grounds for objections or appeals, and we subsequently see the process through alongside them to ensure a successful outcome.
Tax Court Representation
Should the dispute resolution and objection processes be unsuccessful, we can lodge an appeal and escalate the matter to the Tax Court. The rules and procedures of the Tax Court require specialised knowledge and experience to navigate. Pieterse TRM Erasmus attends to all the necessary drafting and filing of peremptory notices and court papers, and once a trial date has been obtained, we represent the client in court proceedings. This includes monitoring prescribed time periods and proceeding with further court applications if required.
Tax Board Representation
Tax Board proceedings are informal and often do not require legal representation, however, we do offer this service on behalf of taxpayers. Our knowledge and experience in tax law is a fundamental ally in any tax-related matter, and will ensure that every client’s case is properly represented before the board. The scope of our work includes monitoring SARS compliance with regulations and time periods, and lodging necessary court applications in the event of a default.
Pieterse TRM Erasmus knows what it takes to solve Africa’s unique challenges when it comes to transfer pricing. We assist national and international corporations with a variety of advisory services and solutions, and our up-to-the-minute understanding of transfer pricing. Our expert guidance through complex transactions and their legalities has helped bring clarity in transfer pricing to growing countries across the continent.
Tax Clearance Certificates (TCC’s)
Outstanding tax debt can have widespread negative effects on a business’ financial facilities; and with more institutions requiring tax clearance certificates (TCC’s) to transact, settling tax liability is essential. We are able to assist by facilitating payment arrangements or a compromise offer to SARS, and if accepted, we can successfully apply for your TCC’s. In the event that you are disputing your tax liability, we are also able to request a payment suspension of the disputed debt, thereby enabling a TCC application.
Tax Debt Negotiations / Settlement / Tax Relief
In difficult financial times, with restricted access to cash flow, businesses are in danger of defaulting on their tax obligations. The TAA makes provision for taxpayers to request SARS to consider a payment arrangement based on their financial position. SARS may consider and accept an offer of compromise for a certain amount, or a percentage of the tax debt owed. We specialise in this form of tax relief, and offer it as a viable alternative to business rescue or liquidation.
Customs and Excise
Forming the backbone of customs and excise matters in South Africa, the Customs and Excise Act, 1964 (Act No. 91 of 1964), came into effect on 1 January 1965. The act provides for the levying of customs and excise duties; levies in relation to fuel, the environment, and the Road Accident Fund; air passenger tax; and the importation, export, manufacture or use of certain goods. Customs and excise is an extremely specialised field, and the team at Pieterse TRM Erasmus possesses the necessary experience and legal capability to handle any dispute in terms of the Act.