LML4804 OCTOBER NOVEMBER PORTFOLIO (COMPLETE ANSWERS) Semester 2 2024 - DUE 25 October 2024
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Module
Tax Law (LML4804)
Institution
University Of South Africa (Unisa)
Book
Income Tax in South Africa
LML4804 OCTOBER NOVEMBER PORTFOLIO (COMPLETE ANSWERS) Semester 2 2024 - DUE 25 October 2024; 100% TRUSTED Complete, trusted solutions and explanations. For assistance, Whats-App 0.6.7-1.7.1-1.7.3.9. Ensure your success with us... QUESTION 1 (TAX ADMINISTRATION AND TAX AVOIDANCE)
The Tax Administra...
In addressing the Vintage Club's inquiry regarding the notice from SARS demanding
information about its members, we must assess the legal framework that governs SARS’
actions. The Tax Administration Act 28 of 2011 (TAA) provides SARS with the authority to
request relevant material for the purpose of tax administration, which includes audits and
investigations, especially in cases where there is a potential for tax non-compliance.
SARS' Authority to Request Information
Section 46 of the TAA empowers SARS to request relevant material from taxpayers or third
parties if such material is necessary for the administration of a tax act. The term "relevant
material" is broadly defined and includes any information, document, or item that SARS
considers necessary to determine a taxpayer’s compliance with the tax laws. Importantly,
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