Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes... The general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax Act, No. 58 of 1962, (the “Act”), was discussed by the current author in a previous article in this research journal. Certain defences or pleas and their effect on the level of penalties imposed by the judiciary were also analysed in previous articles in this research journal. These defences and pleas include reliance on a tax advisor, bookkeeper, accountant or member of staff and the conduct of the taxpayer before, during and after committing an offence. This article specifically examines those special or unusual defences or “extenuating circumstances” that may influence the level of a penalty that is imposed in terms of section 76 of the Act for offences that are committed in terms of that section. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters

Meditari Accountancy Research , Volume 11 (1): 22 – Apr 1, 2003

Loading next page...
 
/lp/emerald-publishing/special-or-unusual-defences-or-extenuating-circumstances-that-may-be-kw7iFFYgKa

References (4)

Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
1022-2529
DOI
10.1108/10222529200300004
Publisher site
See Article on Publisher Site

Abstract

The general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax Act, No. 58 of 1962, (the “Act”), was discussed by the current author in a previous article in this research journal. Certain defences or pleas and their effect on the level of penalties imposed by the judiciary were also analysed in previous articles in this research journal. These defences and pleas include reliance on a tax advisor, bookkeeper, accountant or member of staff and the conduct of the taxpayer before, during and after committing an offence. This article specifically examines those special or unusual defences or “extenuating circumstances” that may influence the level of a penalty that is imposed in terms of section 76 of the Act for offences that are committed in terms of that section.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Apr 1, 2003

Keywords: Section 76 of the Income Tax Act; Penalties; Extenuating circumstances; Mitigating circumstances

There are no references for this article.