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.
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.
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 Sellner Erasmus TRM Tax Attorneys 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 Sellner Erasmus TRM Tax Attorneys 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 COMPLIANCE STATUS (TCS)
Outstanding tax debt can have widespread negative effects on a business’ financial facilities; and with more institutions requiring tax compliance status (TCS) 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 TCS. 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 TCS application.
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 Sellner Erasmus TRM Tax Attorneys possesses the necessary experience and legal capability to handle any dispute in terms of the Act.
MULTINATIONAL CORPORATE STRUCTURING IN MAURITIUS
Pieterse Sellner Erasmus TRM Tax Attorneys offer unmatched expertise in corporate and transactional restructuring, with a specific focus on bringing our clients within the umbrella of the Mauritian corporate tax friendly regime so as to enhance the commercial value of their enterprises. We provide our clients with deep insights into the possibilities offered by intelligent multinational corporate structuring and cross-border transactional planning.
Our expertise ranges from implementing the practicalities of tax emigration, multinational company group structuring, tax law complaint transfer pricing, the navigation of bi-lateral international tax treaties, customs and excise related concerns/disputes as well as a general and rigorous protection of our clients exposure to tax risk. We provide tax risk management with a view to avoiding legal proceedings with revenue authorities, but also have rich experience in the dispute resolution process. Our insights have stood the test of pragmatic commercial implementation and as such we sow the seeds of theory so that our clients may harvest its fruit.
AMERICAN COMPROMISE OFFERS
Tough economic circumstances or unforeseen events can leave individuals and businesses in a situation where they are unable to meet their tax obligations. Individuals and businesses who have tax debts owed to the Internal Revenue Services (IRS) in the United States that find themselves in such situations, can approach the IRS in terms of Title 26 of the US Code for an offer-in-compromise.
At TRM we have a team lead by Florida-based attorney Dr Daniel Erasmus, with the required expertise to assist you in making such offers to the IRS. We provide clients with efficient and effective service while giving them peace of mind knowing a dedicated team of experts will make offers in compromise on their behalf.
Commercial litigation involves virtually every type of dispute that can arise in the business context and is one of the most complex and challenging areas of the law due to the many different speciality areas. Such cases include disputes such as a breach of contract, civil litigation, breach of fiduciary duty, and shareholder to shareholder litigation.
The unfortunate reality of our economic environment, which was worsened by the National Lockdown, is that many businesses find themselves in dire times. With no guarantee that the current economic environment will improve in the foreseeable future, our only right of recourse is to utilize the legal remedies made available to us within the parameters of the laws of the South Africa. While it is difficult to decide whether or not to continue with the struggle in keeping a business afloat in the hopes that its financial stability will ensue, one has to bear in mind that, by law, a business may not continue trading under insolvent circumstances. It’s in this regard where personal liability on the part of the directors, shareholders or members may come into play. We specialise in applications for the voluntary liquidation of companies and close corporations, thereby offering our clients sound advice and peace of mind.