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Browsing Mercantile Law by Subject "Advance tax ruling system"

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A critical analysis of the doctrine of legitimate expectation in the context of the advance tax ruling system and tax assessment measured by SARS, with specific emphasis on substantive legitimate expectation

Maluleke, Mikateko Joyce (University of Pretoria, 2012-09-12)

Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the ...

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