n Business Tax and Company Law Quarterly - Editorial

Volume 3, Issue 3
  • ISSN : 2219-1585


Taxpayers and their advisors have become accustomed to the Legislature introducing regular amendments to our tax laws, which seem to rain down in endless profusion, as the Lawmaker ventures to close perceived loopholes in the tax system, drive up the sources of tax revenue and strengthen the hand of SARS in its eternal pursuit to collect taxes and enforce strict compliance.

As this journal has frequently observed, the steady spate of alterations and additions, not to mention the regular flow of proposed changes in the form of drafts published for public comment, make it difficult to stay abreast of the latest developments in tax law. It is nonetheless our mission to assist those involved in tax matters to do so.

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