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n Tax Breaks Newsletter - Taxpayer victory as 'pay now, argue later' principle is successfully challenged : from the courts

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Abstract

In terms of the 'pay now, argue later' principle, SARS is entitled to collect amounts owing by a taxpayer in terms of an assessment. However, in terms of Section 164 of the Tax Administration Act, 2011, a taxpayer may request SARS to suspend the payment of tax.

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/content/montb/2015/357/EJC178071
2015-10-01
2016-12-08
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