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TAX2601-25-S2
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Legal precedence means that the lower courts are bound by the part of the decisions of the higher courts.
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Taxpayers who have complaints about service delivery that are administrative in nature have the following recourses available to them:a) SARS Complaints Management Office (CMO)b) Public Protector c) Office of the Tax Ombud d) Commissioner of SARS (CSARS)e) registered tax practitioners
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Which of the following statements is correct with regards to penalties?
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Bhekisizwe has a refund of R600 outstanding for five months from SARS for the current year of assessment. SARS credited her account with R6 interest, and she now has a total refund of R606 owed to her by SARS. She wants to know if the interest credit is an error.
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In which of the following cases does an assessment become final? a) No objection has been made. b) A dispute relating to the assessment has been settled. c) After an objection is disallowed wholly or partly, no appeal is filed. d) An appeal has been settled by the court and further appeal has been made.
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Where can definitions of words be found in the Tax Administration Act?
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Chapter 12 of the Tax Administration Act deals with... (choose the correct option)
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