Page 9 - ADVANCED TAXATION - Day 1 Slides

Onus of proof

In terms of section 102 of the TAA, the burden of proof

that an amount

• is exempt from or not liable to any tax; or

• is subject to any deduction, abatement or set-off; or

• that a valuation is correct; or

• that a particular tax rate applies to a transaction, event,
item or class of taxpayer; or

• whether a decision that is subject to objection and

appeal, is incorrect,

rests on the taxpayer claiming such exemption, non-

liability, et cetera