Page 44 - Taxation F6 - The South African Tax System
P. 44
Tax Administration
• After submitting a tax return a person must
keep the records for 5 years.
• A person must keep the documents or books
of account that:
-enable the person to observe the requirements
of a tax act.
-are required by a tax act.
-that will enable SARS to be satisfied that the
requirements were observed.
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