Webrespect of the tax years 2008 to 2013, as contemplated under section 93, read with section 99, of the Tax Administration Act 28 of 2011 (‘the TAA’). 13. ... Secondly, the Applicant has failed to comply with the provisions of sub-section 11(5) of the TAA inasmuch as he did not ensure that his application was served at the address Webbecome prescribed in terms of s 99 of the Tax Administration Act 28 of 2011 (the TAA). The appeal is against thejudgment and order of Jansen J , sitting with assessors, in the Tax Court, Johannesburg, in terms of which it was held that prescription for the STC assessment commenced running from 31 March 2007 andthat , as the assessment was

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Web15 Mar 2016 · Previous law. Section 99 of the Tax Administration Act, 2011 (the TAA) regulates prescription for all tax types. Section 99 (1) provides that an assessment … WebSection 99 of the Tax Administration Act, 2011 (the TAA) regulates prescription for all tax types. Section 99 (1) provides that an assessment cannot be raised: for income tax, three years after the date of an original income tax assessment; for self-assessment taxes, … WebTAA in respect of prescription. Due to the fact that section 99 of the TAA is relatively new and that the courts therefore have not yet had an opportunity to pronounce on it, this … fifa 22 league sbc reddit