This series of videos covers the main aspects of the Tax Administration Act and the general tax administration provisions that have to be managed by taxpayers and tax practitioners.
Part 1: Introduction
In this video I explain why we have the Tax Administration Act and how it intersects with the other tax legislation such as the Income Tax Act and the Value-Added Tax Act. I also cover some of the main generic requirements such as registration and record-keeping.
Monthly TaxCafé Discussion Forum: Resolving Current SARS Issues in Practice - July 2023