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Browsing Law by Author "Keulder, Carika"
Now showing items 1-5 of 5
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Keulder, Carika; Legwaila, Thabo (LexisNexis, 2014)Hierdie artikel handel oor die probleme wat ondervind is met die aanstelling van ’n derde party wat namens die belastingbetaler gelde oorbetaal aan die Suid Afrikaanse Inkomstediens. Probleme word ondervind aangesien die ...
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Keulder, Carika (University of Pretoria, 2012-09-12)This dissertation purports to ascertain whether the Constitution of South Africa provides protection for taxpayers against specific practices and procedures utilised by SARS in order to collect taxes. The collection of ...
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Keulder, Carika; Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2014)In Master Currency v CSARS ((155/2012) [2013] ZASCA 17 (20 March 2013)) the court had to address the question of whether services supplied by Master Currency (hereinafter “the appellant”) were subject to a zero rating. ...
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Keulder, Carika (Faculty of Law, North West University, 2013)The levying of taxes is imperative for a government to ensure that it achieves its economic objectives which, amongst others, include the economic development of the country and regulating the levels of employment. The ...
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Keulder, Carika (Juta Law, 2015)Both the Tax Administration Act and the Customs and Excise Act provide SARS with the power to conduct a search and seizure without first obtaining a warrant. The justification for a warrantless search is that it enables ...
Now showing items 1-5 of 5