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Browsing Research Articles (Mercantile Law) by Subject "Collected taxes"

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Nondabula v Commissioner : SARS (2018 (3) SA 541 (ECM ) (27 June 2017)) : "Victory" for taxpayer after SARS fails to fulfil its duties

Fritz, Carika (Pretoria University Law Press, 2019)

The South African Revenue Service (SARS) is tasked with effectively and efficiently collecting taxes (s 3(a) of the South African Revenue Service Act 34 of 1997). In turn, these collected taxes are used by government ...

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