Browsing by Subject "Taxpayers' rights"

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Factors to consider when establishing an effective tax ombudsman in South Africa

Ofori-Boateng, Charles (2014)

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the ...
"Pay now, argue later" rule – before and after the tax administration act

Keulder, Carika (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 ...