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n Tax Breaks Newsletter - What can SARS request from you, and when? : enforcement

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Abstract

SARS often sends out requests for information in terms of Section 46 of the Tax Administration Act (TAA). The question arises, in what circumstances SARS is permitted to ask such questions, and what limits exist in respect of their powers?

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/content/montb/2015/353/EJC170997
2015-06-01
2016-12-04
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