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Tax Assessment Objection Procedures

Hogan Lovells

Failure to file an objection timeously

Hogan Lovells on

Any taxpayer who is aggrieved by an assessment raised by South African Revenue Service (SARS) has a right to lodge an objection in terms of section 104(3) of the Tax Administration Act 28 of 2011 (the TAA) read with the Rules...more

Blake, Cassels & Graydon LLP

Some Changes Ahead for the Tax Objection and Appeal Process of the Canada Revenue Agency

On November 29, 2016, the Auditor General of Canada released the 2016 Fall Reports, including “Income Tax Objections”, regarding the Canada Revenue Agency’s (CRA) management of income tax objections. This bulletin provides an...more

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