The perceived fairness of turnover tax

A Gluckman, M Turner - Journal of Economic and Financial Sciences, 2018 - journals.co.za
The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for
microbusinesses and to improve tax compliance had an insignificant number of registrations …

A critical evaluation of the doubtful debt income tax treatment in South Africa

T Harding - 2021 - repository.nwu.ac.za
The objective of section 11 (j) of the Income Tax Act 58 of 1962 (“the Act”) is to afford relief to
taxpayers who doubt the recoverability of debt that is due to them. The Taxation Laws …