Tax Administration Part 1: Introduction
Presenters : Prof. Jackie Arendse
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.