Browsing by Subject "Tax Administration Act"
Now showing items 1-6 of 6
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An analysis of the term "reasonable care not taken in completing the return" in the context of tax penalties
(North-West University (South Africa) , Potchefstroom Campus, 2016)"Abstract can't be copied" -
Evaluating the TAA's provisions on the protection of personal information
(North-West University (South Africa), 2024-04)An individual’s right to privacy is specifically recognised in Section 14 of the Constitution of South Africa (1996) (the Constitution). South Africa is one of a few countries that explicitly recognise the right to privacy ... -
Exploring key considerations when determining bona fide inadvertent errors resulting in understatements
(2015)Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of ... -
"Pay now, argue later" rule – before and after the tax administration act
(2013)The South African Revenue Service (SARS) is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended ... -
Refining the understatement penalty in terms of the Tax Administration Act
(2013)The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the ... -
Revoking a decision to suspend payment of disputed tax "on further consideration": an Administrative Law Perspective
(PER/PELJ, 2021)The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are not suspended by objection or appeal. However, in terms of ...
