Poulter vs SARS: Taxpayer’s Right to Non-Legal Representation
In the landmark case of Poulter v CSars the Western Cape High Court clarified an essential aspect of taxpayers' rights in South Africa. This case revo…
Tag: Tax Administration
Timeless principles of taxpayer protection: how they adapt to digital disruption
Paper by: Duncan Bentley This article analyses the impact of digitalisation on the tax administrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessmentA tax assessment is a formal determination made by a tax authority to calculate the amount of tax an individual or entity owes. It is a comprehensive evaluation based on financial records, declared income, expenses, deductions, and any applicable tax laws or regulations. Tax assessments may arise from routine self-assessments by taxpayers, or they may be conducted by revenue authorities...,
S.AFRICA – The first foray by the Supreme Court of Appeal into SARS’ audit duties
Another article about this case is available here – http://taxriskmanagement.com/sca-judgment-on-sars-conduct/ In the case of CSARS v Pretoria East Motors Pty Ltd, (291/12) [2014] ZASCA 91 (12