- Title
- Advance rulings
- Creator
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Subject
- To be catalogued
- Date
- 2016
- Type
- text
- Type
- book chapter
- Identifier
- http://hdl.handle.net/10962/131195
- Identifier
- vital:36535
- Identifier
- https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description
- Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Format
- 38 pages, pdf
- Language
- English
- Relation
- Silke on Tax Administration, Clegg, D., Arendse, J.A. and Williams, R.C. (eds.). Silke on Tax Administration. 9th Ed. South Africa: Lexis Nexis (Pty) Ltd. p.1- 38. 2016, Silke on Tax Administration 1 38 2016 9780409059168
- Rights
- Lexis Nexis
- Rights
- Use of this resource is governed by the terms and conditions of the LexisNexis Terms and Conditions Statement (https://www.lexisnexis.co.za/terms?_ga=2.236736069.592723096.1562572447-20578737.1562572447)
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Collections
Arendse, Jacqueline Anne (Assoc Prof)
RU Department of Accounting
SDG 16. Peace, Justice and Strong Institutions
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