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Commentaries

Section 31- Amendment of Assessments
  • Commentaries, Tax Procedures Act
Section 51(2)- Lodging an Objection and Timelines
  • Commentaries, Tax Procedures Act
Section 51(3)(4)- A validly lodged Objection
  • Commentaries, Tax Procedures Act
Section 51(11)- Objection Decision to be issued within 60 days
  • Commentaries, Tax Procedures Act
Section 31(4)- Time Limitation for Amending an Assessment
  • Commentaries, Tax Procedures Act
Section 49- Statement of reasons 
  • Commentaries, Tax Procedures Act
Section 51(10)- Objection to include a statement of Findings and reasons
  • Commentaries, Tax Procedures Act
Legitimate Expectation
  • Commentaries, Tax Procedures Act
Section 3 - Meaning of "Tax Avoidance"
  • Commentaries, Tax Procedures Act
Section 29 (5) (6)- Timelines for making Assessments
  • Commentaries, Tax Procedures Act