TAX 2601
5th Dimension College of Visual Arts
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TAX 2601 LATEST EXAM PACK
- Exam (elaborations) • 61 pages • 2021
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- R46,54
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The Tax Board 
Owing taxpayer who disagrees with any decision of the Commission of SARS may 
appeal to the tax Board provided that 
The amount in dispute is less than R500 000.00 OR 
The taxpayer and the Commissioner both agree to take the matter to the tax board. 
The team player or the Commissioner does not object to the Board making a ruling on the 
tax issue. 
The Tax board will be composed of an advocate or attorney who will chair the Board. 
An accountant or representative of the Business ...
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