LML4804 OCTOBER NOVEMBER PORTFOLIO (COMPLETE ANSWERS) Semester 2 2024 - DUE 25 October 2024
106 views 16 purchases
Course
Tax Law (LML4804)
Institution
University Of South Africa (Unisa)
Book
Income Tax in South Africa
LML4804 OCTOBER NOVEMBER PORTFOLIO (COMPLETE ANSWERS) Semester 2 2024 - DUE 25 October 2024; 100% TRUSTED Complete, trusted solutions and explanations. For assistance, Whats-App 0.6.7-1.7.1-1.7.3.9. Ensure your success with us... QUESTION 1 (TAX ADMINISTRATION AND TAX AVOIDANCE)
The Tax Administra...
In addressing the Vintage Club's inquiry regarding the notice from SARS demanding
information about its members, we must assess the legal framework that governs SARS’
actions. The Tax Administration Act 28 of 2011 (TAA) provides SARS with the authority to
request relevant material for the purpose of tax administration, which includes audits and
investigations, especially in cases where there is a potential for tax non-compliance.
SARS' Authority to Request Information
Section 46 of the TAA empowers SARS to request relevant material from taxpayers or third
parties if such material is necessary for the administration of a tax act. The term "relevant
material" is broadly defined and includes any information, document, or item that SARS
considers necessary to determine a taxpayer’s compliance with the tax laws. Importantly,
Terms of use
By making use of this document you agree to:
Use this document as a guide for learning, comparison and reference purpose,
Not to duplicate, reproduce and/or misrepresent the contents of this document as your own work,
Fully accept the consequences should you plagiarise or misuse this document.
Disclaimer
Extreme care has been used to create this document, however the contents are provided “as is” without
any representations or warranties, express or implied. The author assumes no liability as a result of
reliance and use of the contents of this document. This document is to be used for comparison, research
and reference purposes ONLY. No part of this document may be reproduced, resold or transmitted in any
form or by any means.
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller iStudy. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $2.82. You're not tied to anything after your purchase.
