Browsing PER: 2017 Volume 20 by Author "55a5e6c3-c10b-42bc-a946-acce04390aaf"
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The Right to Just Administrative Action in the Context of Suspending the Payment of Disputed Tax
de Lange, S; van Wyk, D (2017-12-08)Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS and senior SARS official) with discretionary powers to suspend ...