1887

n Tax Breaks Newsletter - SARS wants to go back more than five years : enforcement

Volume 2015, Issue 357
  • ISSN :
USD

 

Abstract

SECTION 99 of the Tax Administration Act 28 of 2011 (TAA) regulates prescription in relation to tax assessments, and provides for a three-year prescription period in respect of income tax assessments and a five-year prescription period in the case of self-assessment taxes (e.g. Value-added Tax and employees' tax).

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/content/montb/2015/357/EJC178070
2015-10-01
2016-12-11

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