Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection
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| dc.contributor.advisor | Van Zyl, Stephanus | |
| dc.contributor.postgraduate | Andrew, Mark Stephen | |
| dc.date.accessioned | 2021-03-15T09:21:22Z | |
| dc.date.available | 2021-03-15T09:21:22Z | |
| dc.date.created | 2021-05 | |
| dc.date.issued | 2021 | |
| dc.description | Mini Dissertation (LLM ( Taxation))--University of Pretoria, 2021. | en_ZA |
| dc.description.abstract | SARS has many powers afforded to it by tax legislation, this dissertation explores the history and development of the powers of search and seizure to determine whether taxpayer's rights are violated when SARS performs search and seizure operations under the Tax Administration Act No 28 of 2011, and whether South Africa requires a taxpayer's Bill of RIghts. | en_ZA |
| dc.description.availability | Unrestricted | en_ZA |
| dc.description.degree | LLM (Tax Law) | en_ZA |
| dc.description.department | Mercantile Law | en_ZA |
| dc.identifier.citation | * | en_ZA |
| dc.identifier.other | S2021 | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/2263/79013 | |
| dc.language.iso | en | en_ZA |
| dc.publisher | University of Pretoria | |
| dc.rights | © 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. | |
| dc.subject | Tax Law | en_ZA |
| dc.title | Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection | en_ZA |
| dc.type | Mini Dissertation | en_ZA |
