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Delicate interplay between taxation and protection of rights of taxpayer
The Tax Procedures Act, 2015 was crafted to guide enforcement with built-in checks and balances, ensuring regulatory zeal does not override fairness. Yet VAT Special Table operates outside the boundaries of this legal framework.
"When there is a tax, the just man will pay more and the unjust less on the same amount of income".
This quote, attributed to Plato, still echoes with resonance in today’s tax jurisprudence. It captures a truth, that the burden of taxation seldom finds a willing shoulder.
