Understatement penalty in terms of the Tax Administration Act – a critical analysis of the interpretation of a bona fide inadvertent error
SUMMARY The Tax Administration Act stipulates that in the instance of an understatement by the taxpayer, an understatement penalty must be levied by the South African Revenue Service (SARS) for each shortfall in relation to each understatement, unless the understatement is due to a bona fide inadve...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Afrikaans |
| Published: |
Pretoria University Law Press
2020-08-01
|
| Series: | De Jure |
| Online Access: | http://www.dejure.up.ac.za/index.php/volumes/2020/volume-53-2020/wiesener-m |