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Linda van Zyl,Danielle van Wyk
AbstractSection 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors. Limited guidance is available in this regard. ...
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Lee-Ann Steenkamp,Peter Cramer
AbstractThe South African Revenue Service (SARS) implemented a more aggressive reporting system in 2008 by introducing new reportable arrangements ('RA') provisions in the Income Tax Act. In March 2010, SARS issued a revised Draft Guide to Reportable Arr...
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Linda van Zyl
AbstractThe objective of this article was to form an opinion on the sharpness of the ?sword? of the new mandatory understatement penalty regime of the Tax Administration Act 28 of 2011 (as amended). Based on a review of the new bona fide inadvertent erro...
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