1887

n Without Prejudice - Time to formalise self,assessment : tax

USD

 

Abstract

When it comes to assessment of tax returns, South African taxpayers have the worst of both worlds. They no not have the legislative checks and balances usually contained in a self-assessment system and, in practice, are denied important protections inherent in the alternative. The reason is that South Africa has a self-assessment system for income tax, but that is not what the law provides.

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/content/jb_prej/10/10/EJC49062
2010-11-01
2016-12-04
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