Articles #Newsflash!

When is a VDP application truly voluntary? This article explains, with case law, when a VDP application to SARS is made voluntarily in order to comply with the requirements of the Tax Administration Act.

There are various possible outcomes when engaged in an Alternative Dispute Resolution process with the South African Revenue Service in the context of customs and excise, one of these is a settlement. In this article we discuss the settlement procedure in the Customs & Excise Act 91 of 1964.