n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Taxpayers' Rights in South Africa, Beric J. Croome

Volume 22, Issue 4
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



In a society in which consumers are regularly reminded of their rights and in which consumer rights are protected at every cost, a constant question seems to be whether taxpayers, when dealing with revenue authorities, can be classified as consumers. Consumers may freely choose which suppliers they wish to support on the basis of client service, quality of goods and the type of consumer rights available to them.

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