Taxpayer's Constitutional Rights: A South African Perspective

52 Pages Posted: 27 Sep 2009 Last revised: 16 Dec 2009

See all articles by Dr Daniel N. Erasmus

Dr Daniel N. Erasmus

Thomas Jefferson School of Law; Middlesex University

Date Written: September 27, 2009


This paper analyses the salient aspects of the South African Constitution of 1996, and ensuing constitutionally driven legislation and case law, to analyze and illustrate the significance and application of aspects of the Constitution on the taxpayer's 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.

Keywords: South African Constitution, taxpayer rights, tax audit

JEL Classification: K10, K33, K34

Suggested Citation

Erasmus, Dr Daniel N. and Erasmus, Dr Daniel N., Taxpayer's Constitutional Rights: A South African Perspective (September 27, 2009). Thomas Jefferson School of Law Research Paper No. 1478784, Available at SSRN: or

Dr Daniel N. Erasmus (Contact Author)

Middlesex University ( email )

United Kingdom

Thomas Jefferson School of Law ( email )

701 B Street
Suite 110
San Diego, CA 92101
United States
561-568-7115 (Phone)


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