Browsing by Subject "Tax administration"
Now showing items 1-2 of 2
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Consequences for non-payment of PAYE and VAT compared
(2020)This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the ... -
A cryptocurrency wallet: Is it “relevant material” for tax administration purposes?
(Siber Ink, 2020)This article shows that wallets storing cryptocurrency are intangible property so that they ought to qualify as a ‘thing’ within the meaning of this term in section 1 of the Tax Administration Act 28 of 2011, read with ...