n Without Prejudice - Bring them back : tax

Volume 13, Issue 10
  • ISSN : 1681-178X



Provisions in the Tax Administration Act, 2011 (TAA) which relate to the compulsory repatriation of foreign assets are some of the most far-reaching in the tax laws. The TAA allows a senior South African Revenue Service (SARS) official, for the purpose of collecting a tax debt, to apply to the high court for an order compelling a taxpayer to repatriate foreign assets.

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