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CSARS v Pretoria East Motors (Pty) Ltd - (291/12) [2014] ZASCA 91 - 12 June 2014

Friday, 13 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Revenue – Income Tax Act 58 of 1962 and Value Added Tax Act 89 of 1991 – assessment to additional income tax and value added tax – appeal against dismissal of objection by taxpayer – onus of proof – evidence – sufficiency of to discharge onus. 

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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.

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