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SARS-AR-17 – Annual Report 2012-2013

[…] Finance ……………………………………………………………… …………………………………. 8 Review by the Commissioner ……………………………………………………………… …………………………………………….. 10 1. Performance and organisational highlights ……………………………………………………………… ……….. 14 1.1 Revenue overview ……………………………………………………………… ………………………………………………. 15 1.2 Increased Customs Compliance ……………………………………………………………… …………………………….. 20 1.3 Increased Tax Compliance ……………………………………………………………… …………………………………….. 27 1.4 Increased ease and fairness of doing business with SARS …………………………………………………………… 45 1.5 Increased cost […]

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LAPD-TAdm-G05 – Dispute Resolution Guide

[…] provisions apply Tax Act Means the TA Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding the Customs and Excise Act Tax Board Is the tax board established by section 108 . The Tax board consists of an advocate or attorney as chairperson and […]

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SARS-AR-20 – Annual Report 2014-2015

[…] 8 Review by the Commissioner ……………………………………………………………… …………………………………………….. 10 1 Performance and organisational highlights ……………………………………………………………… ……….. 14 1.1 Revenue overview ……………………………………………………………… ………………………………………………. 15 1.2 Outcome 1: Incr eased customs compliance ……………………………………………………………… …………….. 20 1.3 Outcome 2: Incr eased tax compliance ……………………………………………………………… ……………………. 27 1.4 Outcome 3: Incr eased ease and fairness of doing business with […]

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SARS-AR-13 – Annual Report 2008-2009

[…] progressively grow our tax base, improve the levels of tax compliance in the country and further outlines its ambitions to build an even more efficient tax and customs administration. Ultimately, as the political principal overseeing the work of this administration, I take great pride in SARS’s transition over the past 13 years and the […]

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LAPD-TAdm-G08 – Electronic Communications Guide

[…] ………………………….. ………….. 6 3. Interpretation matters ………………………….. ………………………….. ………………………… 7 3.1. General ………………………….. ………………………….. ………………………….. ………………………….. .. 7 3.2. Relationshi ps ………………………….. ………………………….. ………………………….. ……………………. 8 3.3. Customs and Excise Act ………………………….. ………………………….. ………………………….. …….. 8 4. Rule 1 – Definitions ………………………….. ………………………….. ………………………….. .. 9 4.1. Some introductory remarks ………………………….. ………………………….. ………………………….. …. […]

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SARS-Stats-2010-02 – Tax Statistic Full Document for the year 2010

[…] ……………. 13 Chapter 3 Company in come tax (CIT) ………………………………………………………….. ……………. 21 Chapter 4 Value-a dded tax (VAT) ……………………………………………………………… ……………… 27 Chapter 5 VAT on imports and customs duties …………………………………………………………… 3 1 Annexure A Tables ……………………………………………………………… ………………………………. ……. 33 Annexure B Glossary ……………………………………………………… …………………………………….. … 135 C Chapter 4: Value-added tax ii | 2010 […]

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SARS-Stats-2012-02 – Tax Statistic Full Document for the year 2012

[…]  income  tax  (CIT)  ………………………………………………………………………..   85     Chapter  4   Value-­‐added  tax   (VAT)  ……………………………………………………………………………   127     Chapter  5   Import  VAT  and   customs  duties  ………………………………………………………………   149           Glossary  ……………………………………………………………………………………………….   157         Index  ……………………………………………………………………………………………………   165           […]

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TStats 2013 WEB

[…]     Chapter  3   Company  Income Tax  ……………………………………………………………… ……………….  90     Chapter  4   Value‐Added  Tax   ……………………………………………………………… ……………………  140    Chapter  5   Import VAT  and   Customs  duties  ……………………………………………………………… .  166         Glossary ……………………………………………………………… ………………………………..  177       Index ……………………………………………………………… …………………………………….  185     C 123456789012345678901234567890123456789012345678901234567890123456789012 3456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901 2345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678 90123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789 0123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456 78901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567890123456789012345678901234567 8901234567890123456789012345678901234567890123456789012345678901234567890 12345678901234567890123456789012345678901234567890123 […]

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