Attributing a tax liability of a delinquent company to a representative taxpayer of the company
The South African Revenue Service has for many years found it difficult to collect sufficient amount of tax from a limited taxpayer base. It has therefore sought to increase the range of its collections efforts by including in legislation several aggressive collections actions such as attributing a...
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| Language: | en |
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University of Pretoria
2017
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| Online Access: | http://hdl.handle.net/2263/62562 Els, JC 2017, Attributing a tax liability of a delinquent company to a representative taxpayer of the company, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/62562> |