Browsing by Author "Mzenze, Sibongiseni"

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The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon

Author: Mzenze, Sibongiseni Date: 1996 Income Tax Act (Act No 58 of 1962) imposes a tax called normal tax upon taxpayers. The extent of the taxpayer's liability must be assessed, that is, determined authoritatively by the Commissioners for Inland Revenue. This dissertation utilises ... Read more

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