Tag Archive | tax constitution

S.Africa: Announcing a NEW handbook on tax audits to be published – here is the PREFACE

If you are interested in this NEW handbook on tax audits, please email taahandbook@gmail.com Here is the PREFACE: 2015 EDITION: UPDATED ANNUALLY THE TAX ADMINISTRATION ACT 28 OF 2011, AND CHALLENGING SARS AUDITS, IN LIGHT OF THE CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA 108 OF 1996 AND OTHER SUPPORTING LEGISLATION BY DANIEL NICOLAAS ERASMUS […]

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Posted in Africa, South Africa

S.AFRICA – The first foray by the Supreme Court of Appeal into SARS’ audit duties

Another article about this case is available here –¬†http://taxriskmanagement.com/sca-judgment-on-sars-conduct/ In the case of CSARS v Pretoria East Motors Pty Ltd, (291/12) [2014] ZASCA 91 (12 June 2014) the court sought to look at certain principles from the Income Tax Act 58 of 1962 and the VAT Act 89 of 1991 regarding an appeal against the […]

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Posted in Africa, FP News