TY  - JOUR
AB  - Many taxpayers rely on their advisors to look after their tax affairs. In spite of this reliance, taxpayers still find themselves in default for the purposes of section 76(1) of the Income Tax Act and additional tax (referred to as a “penalty” by the judiciary) is imposed. This article examines whether the reliance by a taxpayer on his advisor, be it his accountant, bookkeeper or even a member of staff, can constitute a complete or partial defence to the imposition of additional tax in terms of section 76(1) or be regarded as an “extenuating circumstance” for the purposes of remission of additional tax in terms of section 76(2)(a).
VL  - 9
IS  - 1
SN  - 1022-2529
DO  - 10.1108/10222529200100008
UR  - https://doi.org/10.1108/10222529200100008
AU  - Goldswain G.K.
PY  - 2001
Y1  - 2001/01/01
TI  - Reliance on professional and non‐professional advisors or staff as a defence to the imposition of penalties in income tax matters
T2  - Meditari Accountancy Research
PB  - MCB UP Ltd
SP  - 137
EP  - 154
Y2  - 2024/09/22
ER  -