n Tax Breaks Newsletter - SARS' obligations when conducting a tax audit : from the courts
|Article Title||SARS' obligations when conducting a tax audit : from the courts|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Author||Johan Van der Walt|
|Publication Date||Aug 2014|
|Pages||1 - 3|
An audit approach by SARS whereby spurious assessments are raised with the intention of placing the onus on the taxpayer to prove SARS wrong, is declared "untenable" by the Supreme Court of Appeal.
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