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n Tax Breaks Newsletter - SARS' obligations when conducting a tax audit : from the courts

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Abstract

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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/content/montb/2014/434/EJC156334
2014-08-01
2016-12-07
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