There are extensive rights that are available to taxpayers at the commencement of an audit in South Africa.
They are contained in the Tax Administration Act (TAA), the Constitution and the Promotion of Administrative Justice Act. These issues are dealt with in the series of presentations that revolve around tax controversies in Africa and South Africa by Dr Daniel N. Erasmus, a tax controversy specialist in Africa, who resides and consults from the USA. What follows is a recent article published in South Africa about the aggressive moves by SARS:
ARTICLE – THE South African Revenue Service (SARS) is adopting more aggressive tactics to extract information from taxpayers as it tries to achieve a revenue target during a Read more