penalties

September 12, 2022

Bribes, penalties, and fines: Don’t expect help from SARS

Deductions are disallowed under Section 23(o)—but it’s not quite cut and dried… the meeting went on longer than you expected, and now you’re rushing to get […]
April 16, 2019

The imposition of understatement penalties

The Supreme Court of Appeal (“ZASCA”) delivered a judgment[1] on 26 February 2019 on the imposition of understatement penalties as provided for in the Tax Administration […]
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