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REVENUE AUGMENTATION: LOW-HANGING FRUIT!

Revenue augmentation

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?

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 […]