The following book review of TAX ADMINISTRATION first appeared in the ADVOCATE, December 2011 edition. The review was written by Advocate Andy Bester of the Johannesburg Bar.
"The other book by Dr Croome, Tax Administration, this time co-authored by Professor Lynette Olivier, seeks to guide tax practitioners and those dealing with the fiscal authorities through the maze that is the administration of taxation. They succeed admirably.
Much of the subject matter contained in the book has been covered in other publications. Yet, perhaps because of the structure in which the information is presented, this work contributes substantially to the accessibility and digestibility of this area of law.
The authors deftly guide the reader through such topics as the requirements to register and submit tax returns' assessments, requests for information, access to information, penalties, refunds and more.
The text also includes a chapter on taxpayers' remedies and several annexures which go beyond the usual mere reference to the relevant legislation. Thus for instance, the SARS Service Charter is included, as is the Terms and Conditions of the SARS e-filing website. All in all this text succeeds in guiding readers through what tends to be rather complicated processes."