Web31 Jul 2024 · The taxpayer’s interpretation was untenable as it overlooked the clear language of the TAA. Section 174 of the TAA explicitly requires section 172 certificates to be treated as though they are civil judgments which were lawfully given and if the court were to treat the certificates as capable of rescission as per the taxpayer’s argument ... Web22 Feb 2024 · The amendments are indicative of SARS' need to focus on maximising collections and preserving liquidity, which are likely to be among the themes addressed at Wednesday’s National Budget Speech. The amendments to the Tax Administration Act 28 of 2011 ( TAA) proposed in the 2024 Taxation Laws Amendment Act ( TALAA) were …
“Pay now, argue later” - recent amendments to section 164 of the …
Web14 Jul 2024 · Section 9(1) of the Tax Administration Act 28 of 2011 (TAA) effectively provides for a taxpayer to request a South African Revenue Service (SARS) official to withdraw or amend either a decision made by a SARS official, or a notice issued to the taxpayer. ... For example, where a taxpayer has unsuccessfully applied for a suspension of … Web17 Feb 2012 · Taxation Administration Act 1953. - C2012C00234. In force - Superseded Version. View Series. Registered. 17 Feb 2012. cracked nails meaning
TAXATION ADMINISTRATION ACT 1953 - SECT 14ZV …
Web7 Dec 2015 · Section 99 currently states that the South African Revenue Service (SARS) ... The proposed amendments to s99 of the TAA seek to address these issues by providing for an extension of the existing prescription period before the existing prescription period comes to an end. This is to allow the taxpayer an opportunity to make representations as … Web(7) For exemptions from the charge under this section, see sections 736 to [F3 742A] (exemptions where no tax avoidance purpose or genuine commercial transaction [F4 etc]). Textual Amendments F1 Word in s. 720(1) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29) , Sch. 46 para. 60 (with … Web4 Nov 2024 · Section 217 (3) of the TAA provides that SARS may remit a penalty imposed in terms of section 213 if SARS is satisfied that: the penalty has been imposed in respect of a “first incidence” of non-compliance; reasonable grounds for the non-compliance exist; and; the non-compliance in issue has been remedied. divergent paths a health equity story