Browsing Department of Taxation by Author "Goldswain, George Kenneth"

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Remission of penalties in income tax matters

Goldswain, George Kenneth (2009-08-25)

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner ...
The winds of change : an analysis and appraisal of selected constitutional issues affecting the rights of taxpayers

Goldswain, George Kenneth (2012-11-30)

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament ...

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