Third-party appointments – may the tax collector please comply?
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Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Tydskrif vir die Suid-Afrikaanse Reg
Abstract
Description
Keywords
The South African Revenue Service (SARS) is responsible for the administration of the tax system, Legislative provisions of section 179 of the Tax Administration Act, SIP Project Managers (Pty) Ltd v Commissioner for the South African Revenue Service, WPD Fleetmas CC v Commissioner: South Africa Revenue Services and Impala Platinum Limited
Citation
2021 TSAR 136