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

dc.contributor.authorKeulder, Carika
dc.contributor.emailcarika.keulder@up.ac.zaen_US
dc.date.accessioned2014-06-24T11:06:24Z
dc.date.available2014-06-24T11:06:24Z
dc.date.issued2013
dc.description.abstractThe 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.librarianam2014en_US
dc.description.urihttp://www.puk.ac.za/fakulteite/regte/per/index.htmlen_US
dc.identifier.citationKeulder, 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.issn1727-3781
dc.identifier.urihttp://hdl.handle.net/2263/40372
dc.language.isoenen_US
dc.publisherFaculty of Law, North West Universityen_US
dc.rightsFaculty of Law, North West Universityen_US
dc.subjectSouth African Revenue Service (SARS)en_US
dc.subjectValue-added tax (VAT)en_US
dc.subjectSection 36 of the VAT Acten_US
dc.subjectSection 164 of the Tax Administration Acten_US
dc.subjectTax Administration Act 28 of 2011en_US
dc.titlePay now, argue later rule - before and after the Tax Administration Acten_US
dc.typeArticleen_US

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