TAX3704 Tax Administration

TAX 3704 EXAM PREP NOTES 2022 TAX 3704 PRE-EXAM QUICKNOTES: Chapter 1: DEFINITIONS: • Assessment: determination of the amount of a tax liability or refund by way of self-assessment or an assessment done by SARS; • Biometric information: Biological data used to authenticate the identity of a person; includes: o Facial recognition o Fingerprint recognition o Iris or retina recognition o Voice recognition o Other, less intrusive data as may be prescribed by the Minister n a regula...