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If you have received a notice of additional assessment from the tax authority from the South African Revenue Service (SARS), and you believe it to be incorrect or unjustified, you can follow these general steps to dispute it
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In South Africa, the requirements for keeping and maintaining proper accounting records are outlined in the Companies Act of 2008, the Income Tax Act of 1962, and the Generally Recognized Accounting Practice (GRAP) standards issued by the Accounting Standards Board (ASB) and International Financial Reporting Standards (IFRS) for listed companies.
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