SARS’powers with regard to tax clearance certificates
The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect...
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| Language: | en |
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2018
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| Online Access: | http://hdl.handle.net/10500/24117 |