27 June 2022

Search Results for Tag : Voluntary disclosure

International Cases

Onus rests on the taxpayer to establish, on a balance of probabilities, that it has fully met the requirements of the provision(07.12.2021)

The primary issue before the SCA was whether the Commissioner for South African Revenue Services (SARS) was correct in rejecting Purveyors’ voluntary .....

Tags : Voluntary disclosure, Non-compliance, Provision