Is poor tax compliance akin to culpable homicide?
by Suzanne Smit, Fiduciary and Tax Consultant New tax laws recently removed the term “wilful” in order to include both intentional and negligent conduct within the ambit of the criminal offences As part of its efforts to tighten enforcement, the South African Revenue Service (“SARS”) has tightened the law for non-compliance. Wilful intent is […]