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n Tax Breaks Newsletter - When can SARS allege 'intentional tax evasion'? : enforcement

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Abstract

The Tax Administration Act, No 28 of 2011 (TAA) introduces the 'understatement penalty' in Chapter 16. Section 223 contains an 'understatement penalty percentage table'. According to the SARS Short Guide on the TAA (Guide), the penalty will be determined by locating each case within the table that assigns a percentage to objective criteria. SARS carries the onus of proving that the grounds exist for imposing the understatement penalty.

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/content/montb/2013/331/EJC139337
2013-08-01
2016-12-06
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