South African Special Board Decision Reports

The Tax Board came into operation in 1992. It was established to speedily deal with appeals by the taxpayer against the Commissioner’s assessment. The South African Special Board Decisions Reports are an authoritative collection of vital tax information since they provide insight into the Commissioner’s practice and interpretation of the Income Tax Act and as a result are of significant benefit to the taxpayer and consultant.

An annual cumulative index is included in the final issue of each year for easy access to cases. The reports are published quarterly and contain the decisions considered to be most relevant. Subscribers to the reports are provided with a durable binder, which will house two volumes (eight issues)

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