Lexis Nexis
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Purveyors South Africa Mine Services (Pty) Ltd v CSARS: Import VAT- does mere knowledge of a default by SARS render a subsequent voluntary disclosure programme application under section 227(a) of the Tax Administration Act involuntary? Legislative compliance and timing are vital. -
COVID-19 – Companies placed in liquidation: Court leaves SARS weak, but retrenched employees are the real victims