"PAY NOW, ARGUE LATER" RULE – BEFORE AND AFTER THE TAX ADMINISTRATION ACT
The South African Revenue Service (SARS) is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended pending an objection or an appeal, unless directed otherwise. This is also...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2013-12-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | http://www.nwu.ac.za/sites/www.nwu.ac.za/files/files/p-per/issuepages/2013volume16no4/2013%2816%294KEULDERdoc.pdf |