n Tax Breaks Newsletter - Legal privilege red tape : dispute resolution




The draft Tax Administration Laws Amendment Bill of 2015 (TALAB), published for public comment on 22 July 2015, proposes the introduction of a new Section 42A into the Tax Administration Act No. 28 of 2011 (TAA), dealing with the procedures to be followed where legal professional privilege is asserted by a taxpayer. These procedures are particularly onerous on the taxpayer, and may result in undue delays in the tax dispute resolution process - specifically in relation to discovery proceedings.


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