The Taxpayer
Archivé depuis
January 2012
100 numéros
L’archive moderne
Mensuellement
Dernier numéro
EDITORIAL
SUSPENSION OF TAX PAYMENTS – SARS DOES NOT ALWAYS PLAY BY THE RULES ……………………………………. 81
ARTICLES AND NOTES TRUST-TO-TRUST DISTRIBUTIONS AND THE ATTRIBUTIONS RULES ………………………………………… 84
CASE LAW
DEFAULT JUDGMENT AGAINST SARS DUE TO NON-COMPLIANCE BY SARS WITH RULE 31(3) ………………… 90
DECLARATORY ORDER GRANTED BY THE HIGH COURT IN THE FACE OF OPPOSITION BY SARS, AND SEVERAL OTHER MATTERS OF PRACTICAL INTEREST …………………… 99
Managing Editor
T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa
Editors
The Hon Mr Justice D M DAVIS B Com LLB M Phil LLD (honoris causa)
P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa
C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa
E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA)
SUSPENSION OF TAX PAYMENTS – SARS DOES NOT ALWAYS PLAY BY THE RULES ……………………………………. 81
ARTICLES AND NOTES TRUST-TO-TRUST DISTRIBUTIONS AND THE ATTRIBUTIONS RULES ………………………………………… 84
CASE LAW
DEFAULT JUDGMENT AGAINST SARS DUE TO NON-COMPLIANCE BY SARS WITH RULE 31(3) ………………… 90
DECLARATORY ORDER GRANTED BY THE HIGH COURT IN THE FACE OF OPPOSITION BY SARS, AND SEVERAL OTHER MATTERS OF PRACTICAL INTEREST …………………… 99
Managing Editor
T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa
Editors
The Hon Mr Justice D M DAVIS B Com LLB M Phil LLD (honoris causa)
P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa
C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa
E J MAZANSKY B Com B Acc H Dip Tax Law CA(SA)
Sujets: Business, Business And Professional, Economics, Finance, Law, Tax, Taxation
Est-ce que vous voulez un avant-goût du contenu de The Taxpayer? Enregistrez-vous ici aux Notifications de Nouveaux Numéros pour recevoir des alertes e-mail chaque fois qu’un nouveau numéro est publié, ainsi que les éditoriaux principaux.
Trimestriel €97,99
Annuel €275,99
Accès via web et les applis iOS et Android.
Garantie de remboursement si vous changez d'avis - valable 30 jours
L'abonnement que vous êtes en train d'acheter est électronique, nous ne distribuons pas d'édition "papier".
- Premier numéro: January 2012
- Dernier numéro: May - June 2025
- Nombre de numéros: 100
- Publié: Mensuellement