An important limitation on SARS' collection procedures reaffirmed

Authors :

Olivier, L

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(2011) 74 THRHR 695

S.A. Cases Cited :

Sepataka v CSARS 72 SATC 279

S.A. Legislation :

Income Tax 58 of 1962

Taxation Laws Second Amendment Act 18 of 2009 s. 88

Promotion of Administrative Justice Act 3 of 2000 s. 3(2)

Subject :

Tax collection

Uncooperative taxpayers

Rights of taxpayers

Outstanding taxes

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