The previous article in this series dealt mostly with the more administrative aspects of the Tax Administration Act 28 of 2011 ('the TAA'). This article deals with the penalty provisions of the Act. In essence, the TAA provides for two penalty regimes, namely an administrative non-compliance...
This, in turn, necessitates proper tax administration by the SouthAfrican Revenue Service ("SARS"). Good governance, including sound management of South Africa'stax laws and tax system, are critical ingredients for the attainment of the Constitution's underlyingobjectives. The success of the ...
ad. showing the books concerned to the man d. 显示书有关受到人[translate] a我们等待DEIDA的装运通知 We wait for DEIDA the shipping notice[translate] aThe tax administration agency is the Customs and Tax Administration 正在翻译,请等待...[translate]...
It is that area of Tax Administration to which this thesis is directed.The making of an income tax assessment is probably to be regarded as the primary function of the Commissioner of Taxation under the Income Tax Assessment Act 1936. Almost every action and procedure undertaken by the ...
1.The system of the revenue priority has been ordained and the discharge sequence of the revenue creditor s rights and other creditor s rights has been clarified in the newly reworked the administration act of tax imposition, which is vital to assure the realization of national taxes.2001年修订...
A key selling point of the 2017 Tax Cuts and Jobs Act was that it would discourage multinational corporations from funneling billions in profits to offshore tax havens, bringing that money back to the U.S. where it could create jobs and boost economic growth. But a recent analysis concludes...
(redirected fromTax advice) Thesaurus ac·coun·tant (ə-koun′tənt) n. One that keeps, audits, and inspects the financial records of individuals or business concerns and prepares financial and tax reports. ac·coun′tan·cy(-tən-sē)n. ...
The Tariff Law (Draft) introduces many management concepts and measures from the Law on Administration of Tax Collection in the chapter “Collection management of tariffs”. One article stipulates that “with the approval of the Customs chief of the Customs office directly under the General Administr...
The paper deals with the role of tax administration and procedural tax legislation within the process of ensuring the state revenues. It assesses this role in complexity and emphasises that it is not only the fight with tax frauds itself that needs to be taken into account when considering the...
The Affordable Care Act brought changes to the healthcare industry as well as 21 new tax provisions. Some of these provisions were suspended or repealed through legislation, including the Tax Cuts and Jobs Act, the Further Consolidated Appropriations Act, and the CARES Act. ...