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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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Lizelle Calitz,Linda van Zyl
AbstractSection 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of ...
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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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