Browsing PER: 2013 Volume 16 No 4 by Subject "Access to the courts"

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"Pay now, argue later" rule – before and after the tax administration act

Keulder, Carika (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 ...