Browsing PER: Potchefstroom Electronic Law Journal by Subject "discretion"
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The Right to Just Administrative Action in the Context of Suspending the Payment of Disputed Tax
(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 ... -
The scope of the powers of the minister of finance in terms of section 48(1)(b) of the customs and excise Act 91 of 1964: An appraisal of recent developments in case law
(Vinti, C. 2018. The scope of the powers of the minister of finance in terms of section 48(1)(b) of the customs and excise act 91 of 1964: An appraisal of recent developments in case law. Potchefstroomse elektroniese regsblad = Potchefstroom electronic law journal, 2018(21):1-25. [http://dx.doi.org/10.17159/1727-3781/2018/v21i0a4268], 2018)This paper evaluates the scope of the powers of the Minister of Finance upon a request from the Minister of Trade and Industry to amend Schedule 1 to the Customs and Excise Act 91 of 1964 (hereafter, CEA) in respect of ...