A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods

A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods

A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011: Abstract: The 'Pay Now, Argue Later' principle applies in income tax or value-added tax collection procedure after the So...

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Bibliographic Details
Main Author: Tseisi, Hulisani
Other Authors: Davis, Dennis
Format: Dissertation
Language:English
Published: University of Cape Town 2018
Subjects:
Tax Law
Online Access:http://hdl.handle.net/11427/27350

Internet

http://hdl.handle.net/11427/27350

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