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




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.


Article metrics loading...

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error