http://socictopen.socict.org/files/original/ccb40cadb70b418e64347ab1bc0b8022.pdf 6515aae40b32faecbc66938d89d2a72a Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The new understatement penalty regime: A sharp ‘sword’? Creator An entity primarily responsible for making the resource Linda van Zyl Description An account of the resource The objective of this article was to form an opinion on the sharpness of the ‘sword’ of the new mandatory understatement penalty regime of the Tax Administration Act 28 of 2011 (as amended). Based on a review of the new bona fide inadvertent error exclusion and the burden of proof, it was found that it is imperative that comprehensive guidelines be issued expediently in order to prevent inconsistent application by South African Revenue Service (SARS) officials as well as to clarify the alleged automatic penalty position. The conclusion reached is that this sword is very sharp indeed based on its mandatory nature, the effect of the application of the highest penalty percentage and the current lack of guidance from SARS, especially regarding the practical application of the new bona fide inadvertent error exclusion. Date A point or period of time associated with an event in the lifecycle of the resource 2014 Subject The topic of the resource bona fide inadvertent error, burden of proof, understatement penalty, substantial understatement, reasonable care, reasonable grounds, gross negligence, intentional tax evasion Identifier An unambiguous reference to the resource within a given context DOI: 10.4102/jef.v7i3.243 Source A related resource from which the described resource is derived Journal of Economic and Financial Sciences Publisher An entity responsible for making the resource available African Online Scientific Information Systems Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Economics as a science Language A language of the resource EN