Tax Law

Introduction to tax law

Tax law is the legal “rules” for how much the state, local, and federal governments can charge you for taxes each year. It also covers the procedures, policies and penalties for everything to do with tax issues.

Every year, the vast majority of South Africans are required to file an income tax return with the SARS. Even though “tax season” has become an integral part of South African life, the process involved can still be confusing and even overwhelming for many S. Africans. The complex nature of federal tax law is, in part, to blame for the confusion.

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Tax Evasion and Fraud

The Internal Revenue Service (IRS) takes tax evasion and fraud very seriously, imposing stiff fines and even prison sentences for those who actively avoid paying their share of income taxes. The IRS also realizes that the tax code is so complex that sometimes honest mistakes, or acts of negligence, can have the appearance of criminal activity. In any case, tax problems can become increasingly troublesome for taxpayers who fail to resolve their issues. This section covers the difference between income tax fraud and negligence, the consequences of not paying one's taxes and how to avoid tax-filing behavior the IRS may consider criminal or fraudulent.

Paying Taxes

Obviously, paying your taxes plays a large role in avoiding tax problems. However, making tax payments isn't always as simple as writing a check. In addition to basics on how to pay your taxes, below, you'll find resources on getting an extension of time to pay and working out an installment agreement with the IRS if you cannot pay all that you owe at one time.

IRS Audits

There is always the possibility that any given taxpayer will receive an audit notice from the Internal Revenue Service (IRS). This means the IRS wants to take a closer look at a tax filing to make sure all of the information is correct. The IRS audits taxpayers who are under suspicion of fraud, who may have made errors in their paperwork, or who are part of a target group that is subject to greater scrutiny, but audits are also conducted randomly. This section includes information about how to avoid an income tax audit and what to do if you receive an audit notice.

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