1887

n TAXtalk - SARS' deadlines : considerations by a tax attorney - the process

Volume 2019 Number 79
  • ISSN : 2307-8324

Abstract

Following the promulgation of the South African Revenue Service Act (the SARS Act), SARS was established. Under this Act, SARS is required to perform its functions in the most cost-effective and efficient manner and in accordance with the values and principles mentioned in section 195 of the Constitution. Section 195(1) of the Constitution requires that SARS must ensure, amongst others, that the efficient, economic and effective use of resources is promoted and further that people’s needs are responded to. With the above in mind, it may be argued that the statutory obligations imposed on SARS by the SARS Act as well as the Constitution have not been satisfied where SARS misses its deadlines in a particular matter. This is so because it would be difficult for SARS to argue that it is performing its functions efficiently where such deadlines are missed.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/journal/10520/EJC-1ac8800069
2019-12-01
2020-09-27

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error