n Without Prejudice - Tax administration (2nd Edition), by Beric Croome & Lynette Olivier (Juta & Co) (Eds.) : book review
|Article Title||Tax administration (2nd Edition), by Beric Croome & Lynette Olivier (Juta & Co) (Eds.) : book review|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 Garlicke and Bousfield|
|Publication Date||Mar 2016|
In his Foreword, Tax Ombud, Judge B M Ngoepe describes the book as being "written in a manner that makes tax law knowledge accessible. It can be used not only by tax experts, but also by anyone seriously wanting to acquit themselves with our tax regime." When the Tax Administration Act 28of 2011 (TAA) came into effect on 1 October 2012 it opened up a whole new sphere of tax law which although always existed, was previously concealed within the various tax Acts. This work sets out to explain the TAA and this emerging area of law in an easy to use guide. The book opens with an introduction on the background to the TAA. Thereafter it closely follows the chapters in the Act with twenty of its twenty four chapters dedicated to a detailed section by section analysis of the TAA. Accordingly, there is an examination of all the tax administration processes,starting with tax registrations, through to returns, assessments, dispute resolution, liability and so forth, until all the provisions in the TAA have been examined.
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