S. Africa: CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION?
CAN THE COURTS MAKE USE OF SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... More INTERPRETATION NOTES IN INTERPRETING LEGISLATION? 25 Jul 2018 by PKF Durban In the recent case of Marshall N.O. and