Taxpayer’s Constitutional Rights: a South African Perspective


1. INTRODUCTION The content of this paper is based on research concluded by the author of textbooks and case law, as well as from practical experience gained in conflict situations and discussions with the South African Revenue Service (“SARS”). The bibliography below lists the main textbooks researched in the preparation of this manual. Reference has also been made throughout this manual to articles and case law. The law (case law)…
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