Browsing PER: Potchefstroom Electronic Law Journal by Subject "Tax Administration Act"
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"Pay now, argue later" rule – before and after the tax administration act
(2013)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 ... -
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 ...