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SARS’ clarity on understatement penalties and consequences for taxpayers

By Brigitte Zegwaard, Senior tax consultant, BDO. On 28 March 2018, SARS released a guide on understatement penalties (the SARS Guide). The SARS Guide is welcomed and provides practical guidance on how SARS determines the amount of the penalty to be imposed and the various factors it must consider when doing so. This is of […]

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