Tax Administration Act Archives - Nwanda Incorporated

14 June

2023 Tax Filing Season: Important Dates and Guidelines

The 2023 filing seasons covers the period 1 March 2022 to 28 February 2023. The 2023 tax filing season opens on 7 July 2023. Since the […]

14 March

Disclose your defaults before SARS finds them!

A grim warning for South African taxpayers Long gone are the days when tax fraudsters could run circles around SARS, which has intensified its efforts to […]

8 December

Correction of an assessment: Section 93

As portrayed in the Tax Administration Act No 28 of 2011 (TAA), the dispute resolution rules lay out the legal framework to be followed by both […]

7 November

Condonation for the late filing of legal documentation depends on the facts of your case

Condonation for the late filing of legal documentation depends on whether the interests of justice will be served by the court granting such condonation In taxpayer […]

14 September

Beware the ‘Ides of SARS’

Telephonic audits are on the rise “A soothsayer bids you beware the ides of March”. These famous Shakespearean words forewarning the misfortune of Roman emperor Julius […]

11 June

Knowing your rights when it comes to taxes

Since the introduction of the Tax Administration Act in 2011, which aimed to consolidate most of the administrative matters in tax acts, taxpayers have become ever more […]

4 May

Is your disclosure “voluntary”?

In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before […]

18 March

Disputing SARS decision and assessments

A taxpayer who is aggrieved by an assessment or decision of SARS against that taxpayer has the right to dispute that assessment or decision. If an […]

10 September

Is it time for SARS to end arbitrary tax and VAT inquiries?

The Tax Administration Act provides for the audit and verification of taxpayers’ tax returns for all taxes administered by the Commissioner for the South African Revenue […]