‘Burden of proof by taxpayer’ affirmed

Court case clearly shows that taxpayers must prove that an amount is not income

WHILE IT is entirely within a taxpayer’s rights to contest the outcome of a SARS assessment, doing so requires thorough preparation.

This means ensuring that documentation is accurate, consistent, and properly presented, and that the explanation they provide does not change.  Without this, the prospects of success are limited, and taxpayers may face additional penalties alongside the disputed tax.

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