Harsher tariff owing to subsequent legislative amendment deemed unlawful
Written by: Sean-Paul Smit | 14 June 2018
Any tax payer who belatedly filed a correct and complete return before he became aware, or should have got an inkling, that the Inspector of Taxes had caught on to the fact that his previously filed return had been incorrect or incomplete would have dodged the negligence penalty bullet thanks to the old voluntary disclosure scheme.