Income Tax and the Double Jeopardy Defense: ITC 1825
Although most people understand the need for imposing taxes, this does not mean that they do not find it a painful exercise when they have to pay tax. Paying tax is even more painful if a penalty is imposed. It is understandable that taxpayers will try all possible arguments to get the South African Revenue Service (‘SARS’) to waive the penalty. One such defence is the ‘double jeopardy defense’. However, a recent decision by the Gauteng Tax Court poured cold water on such a defense. An analysis of the decision indicates that it raises more question than answers.
Source: By Lynette Olivier (University of Johannesburg)
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.