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Income tax : taxpayer fined for contravention of Act by failing to submit returns - additional tax imposed - whether unconstitutional - section 76(1)(a) of Act 58 of 1962
Journal Title :
The Taxpayer
Citation :
(2007) 56 Taxpayer 98
S.A. Legislation :
Income Tax Act 58 of 1962 s. 76(1)(a)
:
Constitution of the Republic of South Africa, 1996 s. 35