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Browsing Department of Taxation by Subject "Additional tax"

Browsing Department of Taxation by Subject "Additional tax"

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  • 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 ...

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