List of Titles

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
Full Text: false
Date Issued: 2016

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , 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.
Full Text: false
Date Issued: 2016

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , 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).
Full Text: false
Date Issued: 2016

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
Full Text: false
Date Issued: 2016

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
Full Text: false
Date Issued: 2016

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
Full Text: false
Date Issued: 2016

Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
Date: 2016
Subjects: To be catalogued
Language: English
Type: text , book chapter
Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
Full Text: false
Date Issued: 2016

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