Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection

Description

SARS has many powers afforded to it by tax legislation, this dissertation explores the history and development of the powers of search and seizure to determine whether taxpayer's rights are violated when SARS performs search and seizure operations under the Tax Administration Act No 28 of 2011, and whether South Africa requires a taxpayer's Bill of RIghts. / Mini Dissertation (LLM ( Taxation))--University of Pretoria, 2021. / Mercantile Law / LLM (Tax Law) / Unrestricted

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1. http://hdl.handle.net/2263/79013
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3. S2021

Tags

Tax Law

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:up/oai:repository.up.ac.za:2263/79013
Date	January 2021
Creators	Andrew, Mark Stephen
Contributors	Van Zyl, Stephanus, [e-mail]
Publisher	University of Pretoria
Source Sets	South African National ETD Portal
Language	English
Detected Language	English
Type	Mini Dissertation
Rights	© 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.