WebThe Commissioner may not amend an assessment so as to increase an amount assessed when—. (a) a taxpayer —. (i) provides a return for an amount of ancillary tax for a period … Weba282011.pdf. 7.48 MB. 28 of 2011. The Tax Administration Act 28 of 2011 aims: to provide for the effective and efficient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible; to determine the powers ...
REMISSION OF UNDERSTATEMENT PENALTIES UNDER THE TAX ADMINISTRATION …
Web15 Sep 2024 · Act No. 1 of 1953 as amended, taking into account amendments up to Petroleum and Other Fuels Reporting (Consequential Amendments and Transitional … Section 113 reads: Subject to sections 89N and 113D, the Commissioner may from time to time, and at any time, amend an assessment as the Commissioner thinks necessary in order to ensure its correctness, notwithstanding that tax already assessed may have been paid. See more The proviso to section 20(3) allows a taxpayer to include a GST input tax deduction not claimed in an earlier return period in a later return period without having … See more We have been asked whether the proviso to section 20(3) takes precedence over section 113 when a taxpayer has not claimed a GST input tax deduction in an earlier … See more The question of correcting minor GST errors in subsequent GST returns was previously considered in SPS INV 490: Correcting minor errors in GST returns. … See more katz training centre
Tax Administration Act 1994 - Legislation
WebMental Health (Care and Treatment) (Scotland) Act 2003, Section 113 is up to date with all changes known to be in force on or before 13 April 2024. There are changes that may be … Web20 Mar 2024 · Section 164 of the Tax Administration Act 28 of 2011 (TAA) is one of the most contentious provisions governing tax administration in South Africa, particularly … Web11 Dec 2013 · Under the present provisions, a taxpayer must technically pay an understatement penalty where an honest mistake has resulted in an understatement, provided that the taxpayer’s behaviour falls into an applicable category in the penalty table. katz trails of cold steel 2