A critical analysis of the doctrine of legitimate expectation in the context of the advance tax ruling system and tax assessment measured by SARS, with specific emphasis on substantive legitimate expectation

A critical analysis of the doctrine of legitimate expectation in the context of the advance tax ruling system and tax assessment measured by SARS, with specific emphasis on substantive legitimate expectation

Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the Republic of South Africa. Sometimes, in order to assess tax liability and collect r...

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Bibliographic Details
Main Author: Maluleke, Mikateko Joyce
Other Authors: Adv C Louw
Published: 2013
Subjects:
Sars
Advance tax ruling system
UCTD
Online Access:http://hdl.handle.net/2263/27892
Maluleke, MJ 2011, A critical analysis of the doctrine of legitimate expectation in the context of the advance tax ruling system and tax assessment measured by SARS, with specific emphasis on substantive legitimate expectation, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27892 >
http://upetd.up.ac.za/thesis/available/etd-09112012-171723/

Internet

http://hdl.handle.net/2263/27892
Maluleke, MJ 2011, A critical analysis of the doctrine of legitimate expectation in the context of the advance tax ruling system and tax assessment measured by SARS, with specific emphasis on substantive legitimate expectation, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27892 >
http://upetd.up.ac.za/thesis/available/etd-09112012-171723/

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