n Without Prejudice - Bring them back : tax
|Article Title||Bring them back : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Nov 2013|
|Pages||16 - 17|
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.
Article metrics loading...