n Without Prejudice - Lodging objections with the cards stacked against taxpayers : tax

Volume 13, Issue 2
  • ISSN : 1681-178X



On October 1 last year, the Tax Administration Act (28 of 2011) (the TAA) came into force. As a result, several sections of the fiscal statutes were repealed and replaced by corresponding provisions in the TAA. The primary purpose of the changes is to consolidate existing tax administration legislation into a single, more comprehensive statute which will, hopefully, ensure that tax administration is managed more efficiently and effectively.

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