TRM Tax Attorneys practice areas

30

Our Expertise

Areas of Practice

Comprehensive tax law services across all areas of taxation, from dispute resolution to international tax structuring.

Tax Dispute Resolution

Tax Dispute Resolution

Before approaching the courts for relief when SARS issues an assessment or takes a "decision", a taxpayer must first pursue internal remedies within the Tax Administration Act. These internal remedies are established by Chapter 9 of the Tax Administration Act 28 of 2011. This chapter establishes the format and time periods required in order to dispute an assessment or "decision" taken by SARS. It further establishes which decisions can be disputed and details how to go about moving the dispute forward.

Customs & Excise Disputes & Advice

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.

Tax Refunds and Refund Disputes

Tax Refunds and 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 taxpayers in obtaining their refunds that are often withheld unlawfully. This would include situations whereby SARS unlawfully applied setoffs against debts that are allegedly due.

Commercial Law

Commercial Law

Strategic commercial law services led by MC Botha, covering administrative law, corporate advisory, energy regulation, and construction law across South Africa.

Tax Compliance Status (TCS)

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.

Compromise

Compromise

Formal process through which SARS may accept a reduced amount in full and final settlement of a tax debt where the taxpayer cannot pay in full.

Penalty Write-Offs (RFR)

Penalty Write-Offs (RFR)

We help taxpayers apply for remission of penalties imposed without proper legal process. Whether outstanding or already paid, we assess procedural compliance and request cancellation.

Voluntary Disclosure Programme (VDP)

Voluntary Disclosure Programme (VDP)

Regularly we find that taxpayers have not fully disclosed their tax affairs to SARS. It is for this reason that the Voluntary Disclosure Program exists, which allows a taxpayer to voluntarily disclose the default to SARS. In exchange for this, SARS will generally agree not to impose any understatement penalties or prosecute the taxpayer criminally. Our experienced team has successfully finalised a number of VDPs. This process requires careful consideration to ensure that the taxpayer qualifies for the VDP relief.

Personal Liability Notices

Personal Liability Notices

SARS has intensified the issuing of personal liability notices to directors, shareholders, public officers, representative taxpayers, and anyone involved in the management or control of a company's tax affairs. These notices allow SARS to pursue an individual's personal assets for the company's unpaid tax debts, penalties, and interest. The financial and reputational consequences can be significant, and many people only become aware of the risk once SARS has already begun enforcement. At TRM Tax Attorneys, we have extensive experience assisting clients in challenging these notices, and in many matters, we have secured withdrawals or substantial reductions by demonstrating that SARS did not follow the requirements of the Tax Administration Act or apply the correct legal tests. If you have received a notice or believe you may be exposed, contact our specialist at enquiries@trmlaw.co.za for immediate assistance.

Trusts & Tax Law

Trusts & Tax Law

We provide legal and tax advisory services for trusts, trustees, and beneficiaries. Our expertise includes trust structuring, compliance, income and CGT planning, Section 7C anti-avoidance, VAT, and litigation with SARS.

Crypto Tax

Crypto Tax

SARS is increasing scrutiny on crypto transactions through data-sharing and enforcement. We help taxpayers structure holdings, apply for VDP, and navigate audits. We also advise on tax treatment of tokenised assets, Section 223 opinions, and compliance for holders of RWAs such as real estate, commodities, and financial instruments.

Payment Arrangements

Payment Arrangements

Structured repayment plans negotiated with SARS to settle tax debt over time while maintaining compliance and avoiding enforcement action.

VAT Disputes

VAT Disputes

We assist taxpayers with delayed or disputed VAT refunds by proactively addressing SARS concerns and expediting the refund process. Our team ensures that clients receive refunds they are legally entitled to.

Liquidations

Liquidations

We assist insolvent entities with voluntary liquidation, providing a structured process to bring affairs to a close while navigating the associated tax implications. We also act in liquidations against debtors owing our clients and advise individuals on voluntary sequestration where personal insolvency arises.

International Tax

International Tax

With a primary focus on South African and Mauritian tax law from an international perspective, and through associated service providers, we advise on tax laws in Seychelles, Malta, the USA, Dubai, and sub-Saharan countries. Services cover employees' tax, income tax, withholding taxes, CGT, dividend tax, expatriate taxes, anti-avoidance, residency rules, incentives, compliance, and Double Taxation Agreements.

International Tax Structuring

International Tax Structuring

We guide clients on offshore structuring for import-export, trading, IP, asset holding, and investment purposes. Benefits include tax savings, asset protection, reduced red tape, and enhanced confidentiality through trusts and nominee directors.

Advanced Tax Ruling Applications (ATR)

Advanced Tax Ruling Applications (ATR)

We offer expert ATR applications via Chapter 7 of the TAA to confirm tax treatment in advance. This eliminates uncertainty, mitigates risk, and ensures SARS pre-approval for complex or grey-area transactions.

Approval for International Transfer (TCS-AIT)

Approval for International Transfer (TCS-AIT)

Transferring large amounts of foreign currency now requires SARS TCS-AIT verification. Our team assists with compliance and documentation to obtain approval, whether for residents transferring funds annually or non-residents post-emigration.

Tax Law Opinions & General Advice

Tax Law Opinions & General Advice

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.

Advisories on Corporate Rollover, Acquisitions, and Mergers

Advisories on Corporate Rollover, Acquisitions, and Mergers

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.

Employment Tax and ETI

Employment Tax and ETI

We advise on Employment Tax Incentives (ETIs), payroll obligations, and audit disputes. We help clients optimise savings, structure employment legally, and resolve SARS assessments or objections.

Tax Structuring

Tax Structuring

We help clients structure businesses, sales, mergers, acquisitions, and succession planning with a tax-efficient approach. Our services ensure commercial soundness and tax optimisation.

Transfer Pricing

Transfer Pricing

Transfer pricing refers to the internal price tags companies set for goods and services traded between their subsidiaries in different countries. This practice is particularly relevant for Multinational Enterprises (MNEs) with a global presence. While transfer pricing offers flexibility for managing internal operations, it's crucial to ensure these prices are set fairly. There's a potential risk of companies manipulating these prices to shift profits to countries with lower tax rates as identified in the OECD BEPS Actions 8 - 10. The OECD Multilateral Instrument contains specific provisions that seek to prevent this form of base erosion and there are many examples of domesticated specific anti-avoidance provisions around the world's jurisdictions. In SA, if the Transfer Price is at variance with the "Arm's Length Price", SARS is empowered to invoke section 31 of the Income Tax Act 58 of 1962 and correct what it considers to be a serious erosion of the SA Tax Base. Should this occur, depending on the circumstances, penalties (to various degrees) and interest will be levied. The cost of non-compliance is therefore steep. It should be noted that the determination of an "arm's length price" is not a simple task and there are different methodologies to be applied in different commercial settings in developing the Transfer Pricing Policy for an MNE. As such, parties to a cross-border transaction can easily fall foul of the arm's length principle without the intention to erode any tax base. The guidance of a Transfer Pricing expert should therefore be sought when parties (especially connected persons) conduct cross-border transactions. It is also recommended for MNEs or similar cross-border connected structures to have a Tax Risk Committee that conducts ongoing compliance monitoring.

Mining Tax

Mining Tax

We advise mining companies on tax planning, disputes, and compliance with SARS and mineral authorities. Services include tax opinions, due diligence, M&A support, and complex tax calculations.

Estate Planning & Tax

Estate Planning & Tax

Comprehensive estate planning services focusing on tax efficiency. We help clients minimize estate duty and capital gains tax on death while achieving their estate planning goals.

Expatriate Tax

Expatriate Tax

The rules regarding taxation are based on residency. If you are a South African Tax Resident, then you are taxed on your worldwide income. If you are not a South African Tax Resident, then you are taxed on your South African sourced income. Where South African Tax Residents are working abroad or have dual residency, then considerations of any Double Taxation Agreements and the application of the foreign income exemption must be considered. PSE is uniquely placed to advise and dispute any incorrect determination made by SARS regarding your resident working abroad status.

Exchange Control

Exchange Control

Exchange controls manage the movement of currency across borders. In South Africa, such regulations apply to residents and entities registered in the country. We assist with compliance, disputes with SARS, international fund transfers, penalties, and cross-border business transactions.

Tax Investigations & Audits

Tax Investigations & Audits

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.

SARS Objections & Appeals

SARS Objections & Appeals

Before approaching the courts for relief when SARS issues an assessment or takes a "decision", a taxpayer must first pursue internal remedies within the Tax Administration Act. These internal remedies are established by Chapter 9 of the Tax Administration Act 28 of 2011. This chapter establishes the format and time periods required in order to dispute an assessment or "decision" taken by SARS. It further establishes which decisions can be disputed and details how to go about moving the dispute forward.

Tax Court Litigation

Tax Court 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.

EXPERTISE

Why Choose Us

Why Choose TRM
Tax Attorneys?

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Years Combined Experience

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Specialist Practice Areas

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Office Locations

Pieterse Sellner Erasmus TRM Tax Attorneys has its head office in Cape Town and a growing national footprint, with offices in Gqeberha (Port Elizabeth), Rustenburg, Stellenbosch, and the Durbanville and Bellville areas of the Western Cape. Internationally, the firm maintains a satellite office in the United States of America.

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