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Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection
Mini Dissertation (LLM ( Taxation))--University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613688425349120 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM ( Taxation))--University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/79013 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:07.413Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/79013 Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection Van Zyl, Stephanus m.andrew786@gmail.com Andrew, Mark Stephen Tax Law Mini Dissertation (LLM ( Taxation))--University of Pretoria, 2021. SARS has many powers afforded to it by tax legislation, this dissertation explores the history and development of the powers of search and seizure to determine whether taxpayer's rights are violated when SARS performs search and seizure operations under the Tax Administration Act No 28 of 2011, and whether South Africa requires a taxpayer's Bill of RIghts. Mercantile Law LLM (Tax Law) Unrestricted 2021-03-15T09:21:22Z 2021-03-15T09:21:22Z 2021-05 2021 Mini Dissertation * S2021 http://hdl.handle.net/2263/79013 en © 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Tax Law Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection |
| title | Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection |
| title_full | Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection |
| title_fullStr | Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection |
| title_full_unstemmed | Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection |
| title_short | Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection |
| title_sort | search and seizure in terms of the tax administration act 28 of 2011 the balance between taxpayer s rights and tax collection |
| topic | Tax Law |
| url | http://hdl.handle.net/2263/79013 |