- Title
- Audit, investigation, search, seizure and access to information
- 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/10962/131245
- Identifier
- vital:36541
- Identifier
- https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description
- Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Format
- 31 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.1-31. 2016, Silke on Tax Administration 1 31 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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