|Author||Clegg et al|
Silke on Tax Administration by Clegg, provides commentary on the Tax Administration Act, the Constitution, the Promotion of Access to Information Act, the Promotion of Administrative Justice Act and other relevant legislation as they pertain to tax administration. It explains the investigation and audit powers of SARS and provides guidance on taxpayers’ rights relating to taxation. It includes the Tax Administration Act as well as rulings. Updated on a regular basis to keep current with changes in legislation and case law.