n TAXtalk - Verifications or audits : what if SARS does not comply?

Volume 2019 Number 79
  • ISSN : 2307-8324


Being selected for a verification or audit by SARS can cause stress or strike fear into even compliant taxpayers. Although set out clearly in the Tax Administration Act, the administration process in the case of a tax dispute is a complicated one – and most people do not read legislation if they can avoid it. This article raises the importance of following correct procedures from the start: for tax practitioners and their client taxpayers and also for SARS.

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