Keulder, Carika2014-06-242014-06-242013Keulder, C 2013, '"Pay now, argue later" rule - before and after the Tax Administration Act', Potchefstroom Electronic Law Journal, vol. 16, no. 4, pp. 124-158.1727-3781http://hdl.handle.net/2263/40372The 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.enFaculty of Law, North West UniversitySouth African Revenue Service (SARS)Value-added tax (VAT)Section 36 of the VAT ActSection 164 of the Tax Administration ActTax Administration Act 28 of 2011Article