The Taxpayer Podcast - CPD Questionnaire - Ep. 7 Understatement Penalties
Each of our podcasts is approximately 30 minutes in duration and counts for 0.5 CPD points. After completing this questionnaire with sufficient correct answers, you will be awarded a certificate of completion for 0.5 CPD points.
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1. What is the relevance of a bona fide inadvertent error in relation to liability for an understatement penalty? *
2. What is the relevance of “any prejudice to SARS or the fiscus” in relation to liability for an understatement penalty? *
3. Does the overstatement of an assessed loss in a tax return give rise to prejudice to SARS or the fiscus? *
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4. What role does the various categories of behaviour listed in the Understatement Penalty Percentage Table play when it comes to establishing the meaning of the word “inadvertent”? *
5. Does a so-called section 223 opinion by an independent registered tax practitioner help when it comes to understatement penalties? *
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