The appointment of a SARS official as facilitator in alternative dispute resolution proceedings: is it a violation of a taxpayer’s right under section 34 of the Constitution?

dc.contributor.advisorMoosa, Fareed
dc.contributor.authorYokwana, Mellissa-Jane Ntomboxolo
dc.date.accessioned2024-01-23T08:15:01Z
dc.date.accessioned2024-06-05T07:51:30Z
dc.date.available2024-01-23T08:15:01Z
dc.date.available2024-06-05T07:51:30Z
dc.date.issued2024
dc.descriptionMagister Legum - LLMen_US
dc.description.abstractIn each year of assessment, qualifying taxpayers are, by virtue of the relevant provisions of the Income Tax Act 58 of 1962 read with the Tax Administration Act 28 of 2011 (‘TAA’), required to submit an income tax return to the South African Revenue Service (‘SARS’). In such return, the taxpayer accounts for income received and accrued in order that the SARS may assess the taxpayer for a potential income tax liability. Upon the issuance of an assessment by the SARS, a taxpayer who is dissatisfied may object to it, in whole or in part. The SARS must consider every objection and decide thereon. A taxpayer who is aggrieved by a decision in relation to an objection may lodge an appeal to a competent Tax Board or Tax Court. Pending the latter adjudicative process, the TAA allows a taxpayer to request that the dispute be referred to ADR facilitated by a person duly appointed in accordance with the law.en_US
dc.identifier.urihttps://hdl.handle.net/10566/15968
dc.language.isoenen_US
dc.rights.holderUniversity of the Western Capeen_US
dc.subjectSouth African Revenue Serviceen_US
dc.subjectSouth Africaen_US
dc.subjectSARS Officialen_US
dc.subjectTaxpayeren_US
dc.subjectAlternative dispute resolutionen_US
dc.subjectADRen_US
dc.titleThe appointment of a SARS official as facilitator in alternative dispute resolution proceedings: is it a violation of a taxpayer’s right under section 34 of the Constitution?en_US

Files

Original bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
yokwana_law_llm_2024.pdf
Size:
1.32 MB
Format:
Adobe Portable Document Format
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description: