n Tax Breaks Newsletter - Proposed amendments to the rules of prescription : legislation

Volume 2015, Issue 359
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A fundamental reason for the existence of the rules of prescription in our tax law is to provide a taxpayer with certainty as regards its tax position. It is therefore important that such rules are clear and not subject to unfettered discretions. In disputes with the SARS Commissioner, prescription is a powerful defence available to compliant taxpayers, allowing them to bring finality to their tax assessments.

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