DISCLOSURE IN INCOME TAX MATTERS
Abstract
This brief article analyses legislative provisions contemplating steps open to the Minister of National Revenue to obtain disclosure in an investigation leading to an assessment, collection action or prosecution. It argues that such disclosure should not be confused with discovery in an existing legal proceeding, as it is usually invoked prior to any such proceeding and is in the hands of assessors, investigators and tax collectors. This article examines those provisions of the Income Tax Act relevant to the above issues.Keywords:
Evidence, Tax LawDownloads
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