oa De Rebus - The invalidity of a taxpayer's objection : tax law

Volume 2015, Issue 557
  • ISSN : 0250-0329



This article, will consider the legal basis on which the South African Revenue Service (Sars) may declare an objection to be invalid and identify the remedies, which are available to an aggrieved taxpayer. In particular, it will consider the invalidity of an objection, where a taxpayer has allegedly failed to produce the necessary supporting documents. It will also consider the legislative requirements for a valid objection. In conclusion, the article will illustrate the law by means of a case study.

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