Document Type	Master's Dissertation
Author	Ferreira, Petrus Hendrik
Email	petri.ferreira@up.ac.za
URN	etd-02182009-111419
Document Title	An overview of the new tax return form and tax system
Degree	MCom
Department	Taxation
Supervisor	Advisor Name Title Mr P J Nel Committee Chair
Keywords	taxpayer IT12C IT12S scanning technology tax evasion tax practitioner tax form tax process tax return form tax return tax system
Date	2008-09-04
Availability	unrestricted
Abstract During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year of assessment. It was also announced that the tax system would be changed, making the turn around times for the assessment of tax returns faster. The primary objective of this research was to determine what effect the new tax return form, as well as the new tax system, would have on the tax practitioner submitting their client’s return. It was considered impractical to compare this study to other studies done. It was therefore decided that a questionnaire would be sent out. After considering all the research performed, it could be concluded that the new tax return form, as well as the new tax filing system, was welcomed by the taxpayer and the tax practitioner, and was a definite improvement, although some implementation problems were encountered. Copyright © 2008, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria Please cite as follows: Ferreira, PH 2008, An overview of the new tax return form and tax system, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-02182009-111419/ > E1212/gm
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