Case Notes: Barnard Labuschagne Incorporated v South African Revenue Service [2022] ZACC 8 (11 March 2022) – The rescindability of a certified statement filed in terms of section 172 of the Tax Administration Act

Author: Arthur van Coller

ISSN: 2521-2575
Affiliations: Associate Professor – Nelson R Mandela School of Law, University of Fort Hare
Source: Journal of Corporate and Commercial Law & Practice, Volume 7 Issue 2, 2021, p. 199 – 216
https://doi.org/10.47348/JCCL/V7/i2a10