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LexisNexis Concise Guide to Tax Administration 2016

Publication Language: English

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ISBN/ISSN: 9780409125498
Published: March 01, 2016
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R222.30
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ISBN/ISSN: 9780409125504
Published: March 01, 2016
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Product details

A concise commentary on the Tax Administration Act.

This concise commentary provides a practical explanation and interpretation of the Tax Administration Act. The work covers South African tax administration processes, procedures, rights and remedies. It is ideal for anyone who needs practical guidance on interactions with SARS. It deals in a concise manner with those common rules which cover, in broad terms, the mechanics by which taxes (including interest and penalties) levied by the SA Revenue Service (€œSARS€?) are actually assessed or paid, the related machinery for dealing with disputes between taxpayers and SARS, the general protocols which govern the collection of information and the relationships between taxpayers, their representatives and SARS. Updated annually.

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Table of contents

PART ONE - LexisNexis Concise Guide to Tax Administration

Chapter 1 - Introduction

Chapter 2 - Administration of tax Acts by SARS

Chapter 3 - Confidentiality of information

Chapter 4 - Registration of taxpayers

Chapter 5 - Returns and record keeping

Chapter 6 - Assessments

Chapter 7 - Payment, collection and refund of tax

Chapter 8 - Penalties and interest for under and late payment

Chapter 9 - Dispute resolution

Chapter 10 - Reportable arrangements

Chapter 11 - Advance tax rulings

Chapter 12 - Information gathering and inspections by SARS

Chapter 13 - Appeal and review

Chapter 14 - Voluntary disclosure of defaults

Chapter 15 - Criminal and other offences

Chapter 16 - Miscellaneous administrative matters

Appendix A - Notices

Appendix B - Extracts from the Tax Administration Act 28 of 2011

Index