n IMFO : Official Journal of the Institute of Municipal Finance Officers - Rights of the taxpayer

Volume 13, Issue 4
  • ISSN : 1607-520X



With the introduction of the Tax Administration Act in October 2012, SARS became more stringent with taxpayers, with penalties and additional taxes being raised in cases of non-compliance, etc. This Act to date, as discussed in the last National Tax seminar, seems to be in favour of SARS, as there are still numerous concerns pertaining to how long it takes for SARS to finalise audits, the skill and knowledge of certain SARS auditors, supporting documentation being lost when handed over to SARS and assessments being raised without any notice or time to object thereto.

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