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PRACTICAL RESULT-DRIVEN PEACE OF MIND

OUR SPECIALIST FIRM OF TAX ATTORNEYS HAS UNMATCHED EXPERTISE.
WE OFFER OUR CLIENTS EFFECTIVE, EFFICIENT, AND BESPOKE SOLUTIONS.

OUR AREAS OF PRACTICE

WITH EXTENSIVE EXPERIENCE IN LEGAL, ACCOUNTING, AND SARS MATTERS,
WE ARE UNWAVERING IN OUR COMMITMENT TO FINDING SUPERIOR SOLUTIONS.

AUDIT FINDINGS & ADDITIONAL ASSESSMENTS

When SARS audits a taxpayer, it is often an intimidating process. We can assist in the pre-audit and audit stage by guiding the taxpayer every step of the way. TRM would ensure that the taxpayer`s rights are protected throughout the entire process and if required, make representations against the eventual audit findings. If SARS does issue an additional assessment because of the audit findings, we can dispute and object to these findings. This is a pre-dispute process that often expedites and eliminates the potential tax liability and associated legal costs.

DISPUTE RESOLUTION - OBJECTIONS & APPEALS

Our experienced team obtains VAT refunds on behalf of taxpayers in record time. With our understanding of both the tax law nuances as well as the internal workings of the systems, we are able to assist taxpayers in obtaining their refunds that are often withheld. This would include situations where SARS unlawfully applied setoffs against debts that are allegedly due.

VAT REFUND & DISPUTES

Our experienced team has managed to obtain VAT refunds on behalf of taxpayers in record time. With our understanding of both the tax law nuances as well as the internal workings of the systems we are able to assist taxpayer in obtaining their refunds that are often withheld unlawfully. This would include situations whereby SARS unlawfully applied setoffs against debts that are allegedly due.

TAX COMPLIANCE STATUS (TCS)

Outstanding tax debt can have widespread negative effects on a business`s financial facilities; and with more institutions requiring tax compliance status (TCS) to transact, a TCS 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 TCS. In the event that you are disputing your tax liability, we are able to file a suspension of payment application for the disputed debt, thereby enabling a TCS application.

TAX COURT/BOARD LITIGATION

If the appeal filed is either not conceded by SARS or no settlement is reached at ADR proceedings, we can escalate the matter to either the Tax Board or the Tax Court. The rules and procedures of these forums require specialised knowledge and experience to navigate. Pieterse Sellner Erasmus TRM Tax Attorneys attend to all the necessary drafting, filing of notices, and pleadings. Once a date has been obtained, we represent the client in these proceedings.

CUSTOMS & EXCISE DISPUTES & ADVICE

The Customs and Excise Act, 1964 (Act No. 91 of 1964), 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 Sellner Erasmus TRM Tax Attorneys possesses the necessary experience and legal capability to handle any dispute in terms of the Act.

CORPORATE ROLLOVER

The Corporate Rules allow various transactions affecting capital outlay, assets generally, and equity structures to be executed tax-neutrally whereby the taxation associated with a particular transaction is deferred or rolled over. The rules generally apply to company groups but also find application in instances where a person is in a specific relationship with a company or group of companies.

Over and above compliance with the specific anti-avoidance rules contained in the corporate rules, our due diligence has constant regard to the General Anti Avoidance Rules (GAAR) which reside in Sections 80A - L of the Income Tax Act. These rules would find application if the requirements of the corporate rules have all been ticked, but the transaction itself is contrary to the spirit of the legislation and was concluded with the sole or main purpose of extracting a tax benefit. Should the rules be applied, an otherwise tax-neutral transaction can easily result in onerous tax burdens.

ABOUT US

MEET OUR TEAM OF TAX PROFESSIONALS

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Schalk Pieterse

Managing Director

Schalk Pieterse

BCom || LLB || Adv Dip Tax (Cum Laude)

Schalk is the co-founder and co-owner of Pieterse Sellner Erasmus TRM Tax Attorneys. As Managing Director, he guides a team of tax attorneys and professionals, and is especially equipped to deal with tax law disputes that are nuanced with administrative law and constitutional law issues.

He is a practising Tax Attorney, and his speciality is tax controversy and tax court/ high court litigation. Schalk is co-authoring a book on the Tax Administration Act with international tax expert, Dr. Daniel Erasmus. Schalk lectures in tax law at IITF and is also completing his Doctorate in Tax and Constitutional Law at Nelson Mandela University. He loves golf, running, spending time with friends and reading. He adores his wife Landi and daughters Anabelle and Amika.

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Prof. Dr. Daniel N. Erasmus

Partner

Prof. Dr. Daniel N. Erasmus

BA (Law) || BProc || H Dip Tax || PhD (Law) || Adv Dip TP || USTCP

Prof. Dr. Daniel N. Erasmus is renowned and respected as an international expert in tax law. His 35 years of experience includes all aspects of income tax planning, Revenue Service administrative proceedings and tax litigation. He appears as lead Counsel and advocate in the USA and various African countries, representing large multi-national corporations in their tax disputes. As an international tax and transfer pricing adjunct professor, and author of numerous textbooks on tax risk management, his vast experience encompasses complex domestic and international issues with a particular emphasis on procedural defects, domestic tax issues, and international tax; transfer pricing issues for multinational corporations and various international structures; and trusts in various jurisdictions that include the USA, South Africa and other African countries.

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Eddie Sellner

Senior Tax Advisor

Eddie Sellner

BCompt || General Tax Practitioner (SA) ™

Eddie bolsters the strength of our team by applying his 23 years of experience in the tax industry. He rose through the ranks of the Collections Department at SARS, gaining valuable insights that provide practical solutions for our clients at Pieterse Sellner Erasmus TRM Tax Attorneys. Eddie is a registered Tax Practitioner and is particularly skilled in the nuances of tax debt negotiation, which includes payment arrangements, compromise offers, penalty waivers and remittance applications, suspension of payment and the acquisition of tax clearance certificates. He is also well versed in tax disputes, Tax Board and Tax Court matters. Eddie also currently lectures in tax law at IITF.

OUR CORE

SERVICE

COHESION

RESULTS

PROACTIVE

TAX CAFÉ

WE PAY IT FORWARD BY SHARING OUR EXPERIENCE AND KNOWLEDGE THROUGH PUBLICATIONS AND TAILORED COURSES AND WEBINARS.