TAX theft

Introduction

This case is an appeal from the Western Cape High Court and considers whether a vendor who has misappropriated an amount of VAT which it became liable to pay to SARS can be charged with the common law crime of theft.

via Director of Public Prosecutions, Western Cape v Parker (103/14) [2014] ZASCA 223 (12 December 2014) – The SA Institute of Tax Professionals.

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