Smulders, Sharon AnnOberholzer, Ruanda2010-07-192010-07-192006-06Smulders, S & Oberholzer, R 2006, 'Is SARS really empowering the small business? Effectiveness of Section 12e', Professional Accountant, pp. 6-9. [http://www.journals.co.za/ej/ejour_account.html]1680-7537http://hdl.handle.net/2263/14484Previously published as The Accountant until Apr 2006, ISSN 16807537. First volume of Professional Accountant published as May 2006, ISSN 16807537As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 72E of the lncome Tax Act provides for a special dispensation applicable to Small Business Corporations.enEagle PublishersSouth African Revenue Service (SARS)Small medium and micro enterprise (SMME)TaxesSmall businessesSmall business -- Taxation -- South AfricaArticle