n Tax Breaks Newsletter - Disputes with SARS : some cause for unease : new procedures

Volume 2006, Issue 248
  • ISSN :



Extracted from text ... Moneyweb's TAX BREAKS September 2006 5 ALTHOUGH the Revenue Service has always had the power to settle disputes with taxpayers (see City of Cape Town v Claremont Union College 1934 AD 414 at 452; Namex (Edms) Bpk v KBI (1994) 56 SATC 91 (A) at 109) PricewaterhouseCoopers feels it is safe to say that, since the enactment of Part IIIA of the Income Tax Act in 2003 - which deals specifically with the settlement of disputes - SARS is unlikely to conclude any settlement with a taxpayer, except in accordance with those statutory provisions. DEFINITION OF 'DISPUTE' AND 'SETTLE' In ..

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