Browsing PER: 2021 Volume 24 by Subject "Tax Administration Act"
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Revoking a decision to suspend payment of disputed tax "on further consideration": an Administrative Law Perspective
(PER/PELJ, 2021)The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are not suspended by objection or appeal. However, in terms of ...