n Business Tax and Company Law Quarterly - Pay now, argue later - new rules for the suspension of payment

Volume 5, Issue 2
  • ISSN : 2219-1585


The principle of 'pay now, argue later' is now firmly established in our law and has for some time been codified as part of, firstly, the Income Tax Act, and now the Tax Administration Act. While the principle is part of our tax law, the Tax Administration Act provides an opportunity for aggrieved taxpayers to request a senior SARS official to suspend payment of the taxpayer's liability for tax pending finalisation of an objection or appeal. However, in deciding whether to grant the taxpayer the requested relief, the senior SARS official must take certain factors into account. This article considers the various prescribed factors that must be taken into account.

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