Just how voluntary is “voluntary” for purposes of a voluntary disclosure application in terms of section 226 of the Tax Administration Act 28 of 2011?

Authors :
van Zyl, SP
:
Carney, TR
Journal Title :
Tydskrif vir Hedendaagse Romeins-Hollandse Reg
Citation :
2021 THRHR 95
Subject :
Purveyors South Africa Mine Services (Pty) Ltd v Commissioner: South African Revenue Service (61689/2019) [2020] ZAGPPHC 404 (25 Aug 2020)
:
Interpretation of “voluntary”, “constraint” and “disclose”

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