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

Authors :
Keulder, C.
Source :
Potchefstroom Electronic Law Journal; Dec2013, Vol. 16 Issue 4, p125-158, 34p
Publication Year :
2013

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.

Subjects

Subjects :
TAXATION
TAX laws
COURTS
TAX & expenditure limitations -- Law & legislation
CONSTITUTIONAL law
ACTIONS & defenses (Law)

Details

Language :
English
ISSN :
17273781
Volume :
16
Issue :
4
Database :
Complementary Index
Journal :
Potchefstroom Electronic Law Journal
Publication Type :
Academic Journal
Accession number :
97755935
Full Text :
https://doi.org/10.4314/peli.v16i4.4
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