Embed Size (px)
Citation preview
Surviving a SARS auditPage 1
Surviving a SARS audit
Surviving a SARS auditPage 2
Overview of the session
► Focus of revenue authorities
► Signs of potential risk in a payroll
► How to manage SARS auditors
► Did you know?
Surviving a SARS auditPage 3
Our Role play members
► Tax consultant Vedika Andhee
► Corporate representative Latella Britz
► HR representative Elizabete da Silva
Surviving a SARS auditPage 4
Discussion
► Corporate representative- Detail of SARS questionnaire.
Share Schemes;
Travel Allowances and company cars;
Consultants and independent contractors;
Expatriates- both inbounds and outbounds; and
Fringe benefits.
► Consultant- Specific payroll aspects which reflect potential risk.
Payments made to employee’s not recorded in the payroll;
Correct classification of employees.
Local entity withholding and reporting obligation on share gains.
Travel calculator tools.
Taxable fringe benefits, VAT implications.
What are your rights and obligations when you receive a SARS questionnaire.
Surviving a SARS auditPage 5
Discussion continued
► HR representative
► How do I protect my employees, where non compliance is
identified.
► Policies and tax compliance.
Surviving a SARS auditPage 6
Role Payers
Elizabete da SilvaSenior Manager - TAX
Tel +27 11 772 3931
Mobile +27 82 304 7786
Fax +27 11 772 4931
Email: [email protected]
Background
Elizabete is a Senior Manager in the Human Capital
division of Ernst & Young.
She has been with Ernst & Young for 15 years
Skills :
CIMA graduate with decades of expertise from finance
tax payroll and employee remuneration.
Higher diploma in international Tax from University of
Johannesburg.
Professional experience
Elizabete provides tax advice to local and global
multinationals on international assignments, tax
structuring of remuneration, employees’ tax issues,
international share schemes and payroll management.
Elizabete played a major role in the implementation and
growth of the payroll outsourcing division of Ernst &
Young and has advised many of our clients in the design
and implementation of their remuneration structures.
Vedika AndheeVedika Andhee
Director - TAX
Tel +27 11 77 2 5303
Mobile +27 83 419 4415
Email:
Background
Vedika joined Ernst & Young in 2010 after a ten year stint
at another Big 4 firm, where she gained experinece in a
vast range of competency areas.
She is a Director in the Human Capital service line of the
Johannesburg business.
Vedika currently heads up the Employment tax team
nationally and has a client facing role in Johannesburg.
Skills
H. Dip Tax
H. Dip Int Tax
Professional experience
Vedika has over eleven years of experience in both local
and foreign tax matters affecting businesses today.
She has in-depth experience in, amongst others,
expatriate tax consulting, expatriate tax compliance,
exchange control consulting, share schemes, due
diligences and employees’ tax consulting.
Vedika has been involved in numerous South African
Revenue Service ("SARS") controversy management
cases, quantification of exposures and remediation
processes.
Her well-rounded experience and passion for knowledge
has helped her provide critical insight into clients
businesses from a tax perspective.
Vedika has been an author of several articles providing
thought leadership and insight into tax considerations
critical to business today.
