The TAA imposes additional sanctions for non-compliance, where it amounts to criminal offences. Section 234 addresses minor tax offences, whereas s 235 deals with tax evasion.
In context, s 234(1) determines, inter alia, that any person (including an employer) who wilfully:
- Ìý
•ÌýÌýÌýÌý submits a false certificate or statement
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•ÌýÌýÌýÌý issues an erroneous, incomplete or false document required to be issued under a tax Act
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•ÌýÌýÌýÌý fails to reply or answer truly and fully any questions put to them by a SARS official, or take an oath or make a solemn declaration, as and when required in terms of the TAA
- Ìý
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