Silke on Tax Administration
Silke on Tax Administration provides commentary on all the provisions relating to the administration of tax in South Africa.
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Product description
Silke on Tax Administration provides commentary on all the provisions relating to the administration of tax in South Africa.
Available in print (looseleaf) and online format. Print includes updates for 12 months, thereafter updates are billed annually in advance.
Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.
Silke on Tax Administration provides commentary on the Tax Administration Act, the Constitution, the Promotion of Access to Information Act, the Promotion of Administrative Justice Act and other relevant legislation as they pertain to tax administration. It explains the investigation and audit powers of SARS and provides guidance on taxpayers' rights relating to taxation as well as guidance on dispute resolution. It includes the Tax Administration Act as well as rulings. Updated on a regular basis to keep current with changes in legislation and case law.
Table of contents
Chapter 1 - Table of provisions of Tax Administration Act
Chapter 2 - Table of statutes
Chapter 3 - Table of cases
Chapter 4 - Index to commentary
Chapter 5 - Introduction to tax administration in South Africa
Chapter 6 - SARS €“ Legislation, Service Charter and Ombud
Chapter 7 - Constitutional aspects of tax administration
Chapter 8 - Registration, returns, assessments and records
Chapter 9 - Dispute resolution
Chapter 10 - Advance rulings
Chapter 11 - Administrative penalties, additional tax and interest
Legislation - Audit, investigation, search, seizure and access to information
Payment of taxes, refunds and SARS' collection powers
Offences, unprofessional conduct and registration of practitioners
Miscellaneous provisions
Tax Administration Act, No. 28 of 2011
Rulings
