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Taxpayer's Constitutional Rights: A South African Perspective

Daniel N. Erasmus II
Thomas Jefferson School of Law




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

Date posted: September 27, 2009 ; Last revised: September 30, 2009

Suggested Citation

Erasmus, Daniel N., Taxpayer's Constitutional Rights: A South African Perspective. Available at SSRN: http://ssrn.com/abstract=1478784


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Contact Information

Daniel N. Erasmus II (Contact Author)
Thomas Jefferson School of Law ( email )
2121 San Diego Ave
San Diego, CA 92110
United States
561-568-7115 (Phone)
HOME PAGE: http://www.taxriskmanagement.com
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