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Showing 10 out of a total of 11 results for collection: Research Articles (Mercantile Law).
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Allocation of prepatments received on credit agreements : perspectives on section 126(3) of the National Credit Act 34 of 2005
Van Heerden, C.M. (Corlia)
;
Fritz, Carika
(
LexisNexis
,
2019
)
The issue of prescription in tax : CSARS v Char-Trade (776/2017) ZASCA 89 (31 May 2018)
Fritz, Carika
;
Van Zyl, Stephanus Phillipus
(
LexisNexis
,
2019
)
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
)
Customs searches : past, present and future
Fritz, Carika
(
SUN MeDIA
,
2016
)
Whistle-blowing for reward-friend or foe? Exploring a possible tax whitle-blowing programme in South africa
Botha, Monray Marsellus
;
Fritz, Carika
(
Nelson Mandela Metropolitan University, Faculty of Law
,
2019
)
Payment obligations of taxpayers pending dispute resolution : approaches of South Africa and Nigeria
Fritz, Carika
(
Pretoria University Law Press
,
2018
)
Third party appointments by SARS – a look into the future
Fritz, Carika
(
LexisNexis
,
2018
)
Does the ‘pay now, argue later’ approach in the Tax Administration Act 28 of 2011 infringe on a taxpayer’s right not to be deprived of property arbitrarily?
Fritz, Carika
;
Brits, Reghard
(
Routledge
,
2020
)
Taxpayer revolt : withholding taxes due vs the right of recourse of SARS against a defaulting taxpayer
Fritz, Carika
;
Van Zyl, Stephanus Phillipus
(
LexisNexis
,
2019
)
Interaction between the National Credit Act and the Value-added Tax Act where goods are surrendered or reposessed
Fritz, Carika
;
Van Heerden, C.M. (Corlia)
(
LexisNexis
,
2019
)
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