n Without Prejudice - Time to formalise self,assessment : tax
|Article Title||Time to formalise self,assessment : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Nov 2010|
|Pages||8 - 9|
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 de facto self-assessment system for income tax, but that is not what the law provides.
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