ERASMUS: RULE 31 IS NOT A SECOND CHANCE TO INVENT A NEW ASSESSMENT
Rule 31 is not a laundry service for bad assessments. The Erasmus judgment warns that SARS cannot swap its case after issuing an assessment.
REVENUE AUGMENTATION: LOW-HANGING FRUIT!
In an apparent effort to win the war against non-compliance, it appears SARS has taken to augmenting taxpayer’s revenue. Whilst perhaps not a new thing, it certainly seems to be taking place on a larger scale than in the past. Stated differently, it seems more and more taxpayers are being asked to explain deposits in […]
TAX DISPUTES: HIGH COURT? TAX COURT? NO COURT?
Taxpayers are often aggrieved by SARS’ assessments and decisions. The Tax Administration Act, 2011 (“TAA”) provides a mechanism for taxpayers to raise these grievances through a process referred to as objection and appeal. The objection and appeal process is to a large extent, an internal process, meaning that SARS itself has to listen to these […]