S.Africa: Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax

Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax by Caroline Rogers The Tax AdministrationTax authorities are fundamental institutions

S.Africa: Urgent interdict to prevent SARS collecting R1bn on pay-now-argue-later principle successful

In terms of the “pay now, argue later” principle, the South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible