Refining the understatement penalty in terms of the Tax Administration Act / Johannes Alexander Feuth

Refining the understatement penalty in terms of the Tax Administration Act / Johannes Alexander Feuth

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The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Ad...

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Bibliographic Details
Main Author: Feuth, Johannes Alexander
Language:en
Published: 2015
Subjects:
Additional Tax
Behaviours
Discretion
Income Tax Act
Tax Administration Act
Tax Penalties
Understatement penalty percentage
Value-Added Tax Act
Addisionele belasting
Gedrag
Diskresie
Inkomste Belasting Wet
Belastingadministrasie Wet
Belasting boetes
Onderverklaring-boete persentasie
Belasting op Toegevoegde Waarde Wet
Online Access:http://hdl.handle.net/10394/13330

Internet

http://hdl.handle.net/10394/13330

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