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G. Goldswain (2002)
The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?Meditari Accountancy Research, 10
Gardiner, C. Lansdown, William Hoal, Alfred Lansdown (1957)
South African criminal law and procedure
G. Goldswain (2001)
The general meaning of “extenuating circumstances” for the purposes of section 76(2)(a) of the Income Tax ActMeditari Accountancy Research, 9
G. Goldswain (2001)
Reliance on professional and non‐professional advisors or staff as a defence to the imposition of penalties in income tax mattersMeditari Accountancy Research, 9
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.
Meditari Accountancy Research – Emerald Publishing
Published: Apr 1, 2003
Keywords: Section 76 of the Income Tax Act; Penalties; Extenuating circumstances; Mitigating circumstances
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