Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Revocation of Customs Brokers License The provisions of the regulations cast special obligations on the Customs broker to ensure proper conduct of his employees - The appellant has miserably failed to supervise the working and the conduct of his employee in terms of Regulation 13(12) and is, therefore, liable for all the acts and omissions of his employee. - The appellant cannot escape the liability by putting the entire burden on his employee and say that nothing was in his knowledge. - AT
Revocation of Customs Brokers License The provisions of the regulations cast special obligations on the Customs broker to ensure proper conduct of his employees - The appellant has miserably failed to supervise the working and the conduct of his employee in terms of Regulation 13(12) and is, therefore, liable for all the acts and omissions of his employee. - The appellant cannot escape the liability by putting the entire burden on his employee and say that nothing was in his knowledge. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
