Pay now, argue later rule - before and after the Tax Administration Act

Keulder, Carika

dc.contributor.author	Keulder, Carika
dc.date.accessioned	2014-06-24T11:06:24Z
dc.date.available	2014-06-24T11:06:24Z
dc.date.issued	2013
dc.description.abstract	The levying of taxes is imperative for a government to ensure that it achieves its economic objectives which, amongst others, include the economic development of the country and regulating the levels of employment. The South African Revenue Service (SARS) is empowered to administer and collect taxes in South Africa, and value-added tax (VAT) is one of the forms of tax collected by SARS.	en_US
dc.description.librarian	am2014	en_US
dc.description.uri	http://www.puk.ac.za/fakulteite/regte/per/index.html	en_US
dc.identifier.citation	Keulder, C 2013, '"Pay now, argue later" rule - before and after the Tax Administration Act', Potchefstroom Electronic Law Journal, vol. 16, no. 4, pp. 124-158.	en_US
dc.identifier.issn	1727-3781
dc.identifier.uri	http://hdl.handle.net/2263/40372
dc.language.iso	en	en_US
dc.publisher	Faculty of Law, North West University	en_US
dc.rights	Faculty of Law, North West University	en_US
dc.subject	South African Revenue Service (SARS)	en_US
dc.subject	Value-added tax (VAT)	en_US
dc.subject	Section 36 of the VAT Act	en_US
dc.subject	Section 164 of the Tax Administration Act	en_US
dc.subject	Tax Administration Act 28 of 2011	en_US
dc.title	Pay now, argue later rule - before and after the Tax Administration Act	en_US
dc.type	Article	en_US