n Tax Breaks Newsletter - Taxpayer victory as 'pay now, argue later' principle is successfully challenged : from the courts
|Article Title||Taxpayer victory as 'pay now, argue later' principle is successfully challenged : from the courts|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Oct 2015|
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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