The Taxpayer
Archived since
January 2012
106 issues
Modern Archive
Monthly
Latest issue
EDITORIAL
CONSCIENTIOUS OBJECTION …………………………………………. 81
ARTICLES AND NOTES
VOLUNTARY DISCLOSURE PROGRAMME – WHAT IS THE MEANING OF ‘FULL AND COMPLETE DISCLOSURE’? ………….. 85
VALUE-ADDED TAX AND AGENCY …………………………………. 89
CASE LAW
GAAR – PROCEDURE – MODIFICATION IN RULE 31 STATEMENT OF SARS’S SECTION 80J GROUNDS RELIED ON FOR THE ISSUE OF A GAAR ASSESSMENT AN IRREGULAR STEP ………………... 92
PROCEDURE – WHETHER A NEW GROUND OF APPEAL IN THE TAXPAYER’S RULE 32 STATEMENT WAS PERMISSIBLE IN TERMS OF RULE 32(3) …………………………………………………106
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- First Issue: January 2012
- Latest Issue: May - June 2026
- Issue Count: 106
- Published: Monthly
