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Daily Archives: February 4, 2016

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VIEWPOINT: OFFICE OF THE TAX OMBUD Influence must be further strengthened

Articles, DevelopBy Andre van der Merwe February 4, 2016

Prior to the enactment of the constitution, SARS had wide and far-reaching powers in terms of the Income Tax Act (ITA). The constitution resulted in significant changes to the ITA to align SARS powers with taxpayer’s rights. A taxpayer’s charter was published for the first time in 1997. The SARS Service Monitoring Office (SSMO) was…