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PUBLICATIONS: LEXIS NEXIS |
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SILKE
on Tax Administation
Authors: S Klue (Managing Author), JA Arendse,
RC Williams |
R610.00
+ VAT + Delivery |
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“Giving
you a comprehensive tool covering
all the administrative provisions
of the tax Acts in South Africa, incorporating
the Constitution, PAJA and other relevant
legislation.”
Silke
on Tax Administration is the fi rst
comprehensive guide to the administrative
provisions of the charging legislation
in South Africa.
Why
Silke on Tax Administration?
-
It incorporates the Constitution,
Promotion of Administrative Justice
Act, Criminal Procedures Act, case
law and other relevant legislation
in a single publication covering
tax administration principles.
-
It provides guidance on taxpayers’
rights relating to taxation.
-
The publication explains the investigation
and audit powers of SARS to ensure
that the rights of taxpayers are
upheld.
Topics
covered in this title include:
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Introduction
to tax administration in South Africa
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The South African Revenue Service
Act and the SARS Service Charter
and Service Standards
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Constitutional
aspects of tax administration
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Registration, returns, assessments
and records
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Dispute resolution
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Advance rulings
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Administrative penalties, additional
tax and interest
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SARS audit and investigation powers,
search and seizures
-
Payment of taxes, refunds and SARS’
collection powers
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Offences, publication of names of
offenders, reporting of unprofessional
conduct, registration of tax practitioners,
reportable arrangements
-
Miscellaneous provisions.
Silke
on Tax Administration is an exposition,
in one compact volume, of the major
components of what may be called the
new professional discipline of “tax
administration”.
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