Author: Johan van der Walt (Cliffe Dekker Hofmeyr)
The Tax Administration Act, No 28 of 2011 (TAA) took effect on 1 October 2012.
At a recent TAA conference the first question asked was how taxpayers and advisers could get the South African Revenue Service (SARS) and officialdom to abide by timelines and to follow prescribed procedures. And what are the remedies should these be ignored?