Module 2 – SARS’ Information gathering Powers and Penalties

Overview This module comprises of three topics. Topic one covers SARS’ pre-assessment obligations in relation to taxpayers – this is a topic often overlooked by tax professionals. Understanding what SARS’ pre-assessment obligations are and identifying when SARS has not complied with same is very important. Topic two covers the all-important administrative non-compliance penalties – in …

Module 2 – SARS’ Information gathering Powers and Penalties Read More »