TITLE

"PAY NOW, ARGUE LATER" RULE - BEFORE AND AFTER THE TAX ADMINISTRA TION ACT

AUTHOR(S)
Keulder, C.
PUB. DATE
December 2013
SOURCE
Potchefstroom Electronic Law Journal;Dec2013, Vol. 16 Issue 4, p125
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the constitutionality of the South African Value Added Tax Act. Topics mentioned include the Section 36 regarding the suspension of the payment of tax, the taxpayers' rights, and the Section 164 with reference to the collection of tax. The author also discusses the case of the company Metcash Trading Ltd. which accessed a court.
ACCESSION #
97755935

 

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