Browsing PER: Potchefstroom Electronic Law Journal by Subject "section 33 of the Constitution"

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The Right to Just Administrative Action in the Context of Suspending the Payment of Disputed Tax

de Lange, S; van Wyk, D (2017-12-08)

Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS and senior SARS official) with discretionary powers to suspend ...