Browsing PER: Potchefstroom Electronic Law Journal by Subject "Trust relationship"

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    • Consequences for non-payment of PAYE and VAT compared 

      Moosa, Fareed (PER/PELJ, 2020)
      This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among ...