The rules governing tax administration in South Africa are often complex, confusing and sometimes seem arbitrary. The edition is by authors, Dr Beric Croome and Lynette Olivier and it aims to elucidate the Tax Administration Act 2011 (TAA).
Written in a clear and accessible style, the book provides tax practitioners with clear and authoritative guidance on aspects such as the registration and submission of tax returns, assessments, requests for information, penalties and interest, privilege, reportable arrangements, dispute resolution, advance tax rulings and remedies. Showing how areas of law interrelate and noting best international practice, the authors set out the rules of tax collection in a well-structured and theoretically sound way. The authors also include comparative studies with foreign regimes that deal with the functions of the Office of the Tax Ombud, the very important issue of the Taxpayers' Bill of Rights, and the taxpayer's right to privacy.
All chapters have been extensively updated, with the authors thoroughly unpacking the chapters on information gathering and dispute resolution. It includes all legislation since the first edition was published in 2010 and in particular includes the Tax Administration Laws Amendment Act 2014 promulgated on 20 January 2015.
The book provides commentary on the various cases, which have adjudicated the provisions of the TAA and public notices up to and including 30 April 2015. It contains a summary of all the public notices required to be issued by the Commissioner, a comparative table referring to the provisions of the TAA as well as erstwhile equivalent administrative provisions in the Income Tax Act. In addition, it contains copies of SARS' public notices, forms and other useful documents.
The book has a recommended retail price of R1,150 and is available from Juta Law. For more information, go to www.jutalaw.co.za.
