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The personal circumstances of the taxpayer as a defence or as a plea of “extenuating circumstances” for the purposes of remission of penalties in income tax matters

Meditari Accountancy Research (2003) 11 (1): 67–79.

https://doi.org/10.1108/10222529200300005

Published: 01 April 2003

... be considered to be extenuating for the purposes of section 76(2)(a) of the Act and lead to a remission of the penalties imposed. Key words Penalties, Section 76 of the Income Tax Act, 58 of 1962 Additional tax Extenuating circumstances Mitigating circumstances Trefwoorde Versagtende omstandighede 1...

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Journal Articles

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters

G.K. Goldswain

Meditari Accountancy Research (2003) 11 (1): 45–66.

https://doi.org/10.1108/10222529200300004

Published: 01 April 2003

... examines those special or unusual defences or “extenuating circumstances” that may influence the level of a penalty that is imposed in terms of section 76 of the Act for offences that are committed in terms of that section. Section 76 of the Income Tax Act Penalties Extenuating circumstances...

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Journal Articles

The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?

G.K. Goldswain

Meditari Accountancy Research (2002) 10 (1): 71–85.

https://doi.org/10.1108/10222529200200004

Published: 01 April 2002

... in terms of section 76(1). © MCB UP Limited 2002 Section 76 of the Income Tax Act Additional Tax Remission of penalties Extenuating and mitigating circumstances The conduct of the taxpayer Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax...

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The personal circumstances of the taxpayer as a defence or as a plea of “extenuating circumstances” for the purposes of remission of penalties in income tax matters

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters

The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?

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The personal circumstances of the taxpayer as a defence or as a plea of “extenuating circumstances” for the purposes of remission of penalties in income tax matters

Special or unusual defences or “extenuating circumstances” that may be pleaded for the purposes of remission of penalties in income tax matters

The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?

Email alerts

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