Advance rulings

Title: Advance rulings
Creator: Arendse, Jacqueline A
Creator: Clegg, David
Creator: Williams, Robert C
Subject: To be catalogued
Date Issued: 2016
Date: 2016
Type: text
Type: book chapter
Identifier: http://hdl.handle.net/10962/131195
Identifier: vital:36535
Identifier: https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
Format: 38 pages
Format: pdf
Language: English
Relation: Silke on Tax Administration
Relation: Clegg, D., Arendse, J.A. and Williams, R.C. (eds.). Silke on Tax Administration. 9th Ed. South Africa: Lexis Nexis (Pty) Ltd. p.1- 38. 2016
Relation: Silke on Tax Administration 1 38 2016 9780409059168
Rights: Lexis Nexis
Rights: Use of this resource is governed by the terms and conditions of the LexisNexis Terms and Conditions Statement (https://www.lexisnexis.co.za/terms?_ga=2.236736069.592723096.1562572447-20578737.1562572447)

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Arendse, Jacqueline Anne (Assoc Prof)

RU Department of Accounting

SDG 16. Peace, Justice and Strong Institutions

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