
About the Book | |||
The rules governing tax administration in South Africa are often confusing and sometimes seem arbitrary. This book provides all tax practitioners with clear and authoritative guidance on aspects such as the registration and submission of tax returns,MoreThe rules governing tax administration in South Africa are often confusing and sometimes seem arbitrary. This book provides all tax practitioners with clear and authoritative guidance on aspects such as the registration and submission of tax returns, assessments, requests for information, penalties and interest, privilege, reportable arrangements, dispute resolution, advance tax rulings and remedies. Showing how areas of law interrelate and noting best international practice, the authors set out the rules of tax collection in a well-structured and theoretically sound way.Professor Michael Katz has this to say: This book will be invaluable to everybody who has any involvement in tax - including the judiciary, the legislature in dealing with tax policy, tax administrators, practitioners, teachers and students. | |||