Taxpayer's Constitutional Rights: A South African Perspective

Abstract:     
This paper analyses the salient aspects of the South African Constitution and ensuing constitutional driven legislation and case law, to analyze and illustrate the significance and application of aspects of the Constitution on taxpayers rights when facing an audit from the tax authorities. The paper also includes a practical draft memorandum prepared to address to tax authorities at the time they decide to commence an audit. Included is a list of key questions to ask, to determine what direction the audit is most likely to take.

Working Paper Series