n South African Law Journal - Privilege and tax practitioners : notes

Volume 125, Issue 3
  • ISSN : 0258-2503
  • E-ISSN: 1996-2177



In line with international precedent, the South African Revenue Service (SARS) has been entrusted with extensive powers to compel taxpayers to disclose information. Apart from general information-seeking powers (ss 74-74D of the Income Tax Act 58 of 1962), legislation has recently been introduced to compel taxpayers to report certain transactions, referred to as 'reportable arrangements', up front ((ss 80M-80T, introduced by s 6(1) of the Revenue Laws Second Amendment Act 20 of 2006).

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