Taxpayers routinely allow accountants, employees and other advisers access to their tax affairs. What happens, however, when a fraudulent return is submitted using the taxpayer's own eFiling credentials and the taxpayer tries to say: “I didn't do it”?
International trade is a critical driver of South Africa's economic growth, industrial development, job creation and integration into the global economy.
A recurring difficulty in tax disputes is how far a taxpayer may develop its case after lodging an objection. SARS understandably wants taxpayers to put their cards on the table early.
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