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ENSafrica

Carmen Gers

Carmen Gers

Executive

Expertise

  • Corporate Tax
  • International Tax
  • Tax

WSG Practice Industries

Activity

ENSafrica
South Africa

Profile

Education

  • BAcc (University of Stellenbosch)
  • LLB (University of Stellenbosch)
  • Admitted as attorney of the High Court of South Africa
Memberships:


Areas of Practice

Corporate Tax | International Tax | Tax

Articles

Unilateral Extension of Prescription
ENSafrica, February 2020

We have recently seen that the South African Revenue Service (“SARS”), in conducting audits in respect of taxpayer’s affairs, places reliance on section 99(4) of the Tax Administration Act, 2011 (“TAA”) to unilaterally extend the time period within which an assessment prescribes. Section 99(1) of the TAA deals with the period of limitation in respect of the issuance of assessments...

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