Administrative penalties
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
- Full Text: false
- Date Issued: 2016
Advance rulings
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Full Text: false
- Date Issued: 2016
An analysis of how students construct knowledge in a course with a hierarchical knowledge structure
- Authors: Myers, Peta L
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/66995 , vital:29014 , https://doi.org/10.1080/10291954.2016.1196528
- Description: publisher version , Passing the introductory accounting semester is often seen as a challenge for first year students. Being aware of both effective and ineffective ways of constructing knowledge in a discipline with a hierarchical knowledge structure will be of value to students and teachers alike in assisting in the development of effective styles of learning. This article, which is part of a larger body of research, analyses how students in an introductory financial accounting class at Rhodes University constructed knowledge. Previous research described the course as having a hierarchical knowledge structure. In this research, first year accounting students at Rhodes University were interviewed to gain an improved understanding of how they constructed knowledge in this course. This article describes how students who were successful in passing this semester course used similar, effective ways of constructing knowledge, while students who were not successful also employed similar but less effective ways of constructing knowledge. These different ways of constructing knowledge, both effective and ineffective, were analysed, using the Bernstein’s pedagogic device and Maton’s Legitimation Code Theory. This article provides those involved in teaching and learning in a discipline with a hierarchical knowledge structure, with a theoretical explanation of why some methods of constructing knowledge are more effective than others. Understanding and being explicit about more (and less) effective ways of constructing knowledge in a course with a hierarchical knowledge structure can guide those involved in teaching and learning to improve results.
- Full Text: false
- Date Issued: 2016
- Authors: Myers, Peta L
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/66995 , vital:29014 , https://doi.org/10.1080/10291954.2016.1196528
- Description: publisher version , Passing the introductory accounting semester is often seen as a challenge for first year students. Being aware of both effective and ineffective ways of constructing knowledge in a discipline with a hierarchical knowledge structure will be of value to students and teachers alike in assisting in the development of effective styles of learning. This article, which is part of a larger body of research, analyses how students in an introductory financial accounting class at Rhodes University constructed knowledge. Previous research described the course as having a hierarchical knowledge structure. In this research, first year accounting students at Rhodes University were interviewed to gain an improved understanding of how they constructed knowledge in this course. This article describes how students who were successful in passing this semester course used similar, effective ways of constructing knowledge, while students who were not successful also employed similar but less effective ways of constructing knowledge. These different ways of constructing knowledge, both effective and ineffective, were analysed, using the Bernstein’s pedagogic device and Maton’s Legitimation Code Theory. This article provides those involved in teaching and learning in a discipline with a hierarchical knowledge structure, with a theoretical explanation of why some methods of constructing knowledge are more effective than others. Understanding and being explicit about more (and less) effective ways of constructing knowledge in a course with a hierarchical knowledge structure can guide those involved in teaching and learning to improve results.
- Full Text: false
- Date Issued: 2016
Audit, investigation, search, seizure and access to information
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Full Text: false
- Date Issued: 2016
Dispute resolution
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
- Full Text: false
- Date Issued: 2016
Miscellaneous provisions
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
- Full Text: false
- Date Issued: 2016
Payment of taxes, refunds and SARS’ collection powers
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
- Full Text: false
- Date Issued: 2016
Registration, returns, assessments and records
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
- Full Text: false
- Date Issued: 2016
Breeding condition of male red bishops under artificial photoperiods
- Authors: Craig, Adrian J F K
- Date: 1985
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/447761 , vital:74672 , https://doi.org/10.1080/00306525.1985.9639572
- Description: Testis development, as indicated by bill colour changes, and moult were followed over two years in nine birds kept under constant conditions of 14 h light:10 h dark. All birds maintained at least partial nuptial dumage throughout this period, but most continued normal cycles of wing moult. The testes continued to show cycles of enlargement and regression.
- Full Text: false
- Date Issued: 1985
- Authors: Craig, Adrian J F K
- Date: 1985
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/447761 , vital:74672 , https://doi.org/10.1080/00306525.1985.9639572
- Description: Testis development, as indicated by bill colour changes, and moult were followed over two years in nine birds kept under constant conditions of 14 h light:10 h dark. All birds maintained at least partial nuptial dumage throughout this period, but most continued normal cycles of wing moult. The testes continued to show cycles of enlargement and regression.
- Full Text: false
- Date Issued: 1985
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