Taxpayer's Constitutional Rights: A South African Perspective

Abstract

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