Browsing by Subject "Tax administration"
Now showing items 1-4 of 4
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Consequences for non-payment of PAYE and VAT compared
(PER/PELJ, 2020)This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among ... -
An evaluation of the Tax Administration Act 28 of 2011 with reference to its objectives
(2015)The Tax Administration Act (28 of 2011) (TAA) came into effect during October 2012 and introduced several new concepts and changes in terms of tax administration from the previous provisions set out in the various tax acts. ... -
"Pay now, argue later" rule – before and after the tax administration act
(2013)The South African Revenue Service (SARS) is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended ... -
Revoking a decision to suspend payment of disputed tax "on further consideration": an Administrative Law Perspective
(PER/PELJ, 2021)The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are not suspended by objection or appeal. However, in terms of ...
