Pay now, argue later rule - before and after the Tax Administration Act
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Date
Authors
Keulder, Carika
Journal Title
Journal ISSN
Volume Title
Publisher
Faculty of Law, North West University
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.
Description
Keywords
South African Revenue Service (SARS), Value-added tax (VAT), Section 36 of the VAT Act, Section 164 of the Tax Administration Act, Tax Administration Act 28 of 2011
Sustainable Development Goals
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.