Page 24 - Donation Tax & VAT class slides

INTRODUCTION & APPLICATION OF LEGISLATION

Onus of proof

• In terms of section 102 of the Tax Administration Act, 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.

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