n Without Prejudice - Tax Administration Bill and taxpayers rights : tax

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



The concept of a separate and distinct Tax Administration Bill (TAB) was first mooted in the Budget Review published by National Treasury at the time of the 2005 Budget. It was indicated that National Treasury was contemplating introducing a single piece of legislation to deal with all the administrative provisions contained in the fiscal statutes administered by the South African Revenue Service (SARS), except for customs and excise duties.

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