Tax administration

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Tax administration

Title:

Tax administration

Author:

Croome, Beric J., author.

ISBN:

9781485101413

Personal Author:

Croome, Beric J., author.

Edition:

2nd edition

Physical Description:

xxii, 1032 pages : forms ; 25 cm

General Note:

Includes index.

Contents:

Introduction -- The South African Revenue Service -- Background to the Tax Administration Act -- Definitions: Section 1 of the Tax Administration Act -- Interpretation Act 33 of 1957 -- General administration provisions -- Registration -- Returns and records -- Information gathering -- Confidentiality of information -- Advance rulings -- Assessments -- Dispute resolution -- Tax liability and payment -- Recovery of tax -- Interest -- Refunds -- Write-off or compromise of tax debt -- Administrative non-compliance penalties -- Understatement penalty -- Criminal offences -- Registration of tax practitioners and reporting of unprofessional conduct -- General provisions -- Transitional provisions -- Administrative justice -- Access to information held by SARS -- Taxpayer's remedies.

Subject Term:

Tax administration and procedure -- South Africa.

Tax auditing -- South Africa.

Tax protests and appeals -- South Africa.

Added Author:

Olivier, Lynette,

Copies:

Available:*

Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... IIE Sandton	General Books	000185516	343.6804 CRO	1	Searching... Unknown
Searching... IIEMSA	General Books	33168025854148	343.680 C948T 2015	1	Searching... Unknown

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Summary

All chapters have been extensively updated, with the authors thoroughly unpacking the chapters on information gathering and dispute resolution. The 2nd edition has been updated to include all legislation since the 1st edition was published in 2010, and in particular includes the Tax Administrator Laws Amendment Act 2014 promulgated on 20 January 2015. The text provides commentary on the various cases which have adjudicatec the provisions of the TAA and public notices up to and including 30 April 2015. It contains a summary of all the public notices required to be issued by the Commissioner, a comparative table referring to the provisions of the TAA as well as erstwhile equivalent administrative provisions in the Income Tax Act. In addition it contains copies of SARS' public notices, forms and other useful documents.