Browsing Mercantile Law by Subject "Tax Law"

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The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle

Mitole, Denis Pokani (University of Pretoria, 2021)

Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-argue-later principle, as used by South African Revenue Services is a provision in tax administration to compel a taxpayer ...
The prescription of interest-free loans and the tax implications thereof

Potgieter, Bianca (University of Pretoria, 2019)

In Trinity Asset Management (Pty) Ltd v Grindstone Investments 132 (Pty) Ltd the court held that debt in terms of a contract would become due on the specified date in terms of the agreement; when there is no specified ...
Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection

Andrew, Mark Stephen (University of Pretoria, 2021)

SARS has many powers afforded to it by tax legislation, this dissertation explores the history and development of the powers of search and seizure to determine whether taxpayer's rights are violated when SARS performs ...

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