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

Volume 10, Issue 10
  • ISSN : 1681-178X



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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