Citing a wrong provision : validity of notice containing error

Authors :

Silke, J M

Journal Title :

Tax Planning, Corporate and Personal

Citation :

(2008) 22 Tax Planning, Corporate and Personal 63

S.A. Cases Cited :

Shaikh v Standard Bank of South Africa Ltd 70 (2008) SATC 21

S.A. Legislation :

Value-Added Tax Act 89 of 1991 s. 47

Customs and Excise Act 91 of 1964 s. 114A

Subject :

Value-added tax

Customs administration

Mistake (Law)

South African Revenue Service

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