Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 2 : General Administration Provisions
Part B : Powers and duties of SARS and SARS officials
7. Conflict of interest
|(a)||the power or matter relates to a taxpayer in respect of which the Commissioner or the official has or had, in the previous three years, a personal, family, social, business, professional, employment or financial relationship presenting a conflict of interest; or|
|(b)||other circumstances present a conflict of interest,|
that will reasonably be regarded as giving rise to bias.
Join our mailing list!
Best Selling Products
Divorce Act, 1979
Child Justice Act, 2008