n Tydskrif vir die Suid-Afrikaanse Reg - Uncertainty regarding the philosophy underlying South African revenue service collection procedures : regspraak

Volume 2003, Issue 2
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



The South African revenue service (SARS) and taxpayers are often at loggerheads. In a perfect world SARS would not need efficient revenue collection and enforcement procedures as taxpayers would voluntary pay their fair share of the tax burden. However, the reality is that taxpayers, for various reasons, often do not adhere to SARS demands for payment. To overcome this problem, the legislature granted SARS wide collection and enforcement powers.

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