n Business Tax and Company Law Quarterly - The Tax Administration Act : what every corporate tax administrator should know (part 1)

Volume 4, Issue 2
  • ISSN : 2219-1585


The Tax Administration Act, 2011 ('the TAA'), which came into effect from 1 October 2012, has done far more than merely consolidate the overlapping administration provisions in the various tax Acts. There are significant new changes that need to be mastered by the corporate tax administrator. This article seeks to highlight those new (and previous) administrative rules that impact most on corporate taxpayers. The TAA is a complex body of law and there are many changes that impact corporate tax administrators. It is therefore not possible to deal adequately with all these changes in one article. Subsequent articles will accordingly consider those issues that have not been canvassed in this article.

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