TAX DISPUTES: SARS MUST ALSO COMPLY WITH THE RULES

When entering into a tax dispute with SARS, taxpayers are often reminded by SARS of the very strict time periods and prescribed rules and procedures that must be

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TAX LAW IN ACTION – LATE OBJECTIONS AND EXCEPTIONAL CIRCUMSTANCES

An individual taxpayer recently realised that he should have been assessed to a refund in respect of his 2017 year of assessment.  This is associated with the so-called

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