n Tax Breaks Newsletter - 'Pay now, argue later' be waived

Volume 2006, Issue 246
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Extracted from text ... Moneyweb's TAX BREAKS July 2006 7 "A TAXPAYER'S obligation to pay income tax due in terms of an assessment, against which he has lodged an objection or appeal, is not suspended by that objection or appeal unless the Commissioner so directs;" according to section 88(1) of the Income Tax Act. The constitutionality of the "pay now, argue later" principle in matters of tax has been upheld by the constitutional court (Metcash Trading Ltd v CSARS 2001 (1) SA 1109 (CC)), and is now beyond dispute, says Pricewaterhouse- Coopers. THE COMMISSIONER'S PRACTICE But, says PWC, taxpayers and their advisers can take ..

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