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Tax Administration South African Revenue Service
WebSince 1 October 2012, the "pay now, argue later" rule has been applied in terms of section 164 of the Tax Administration Act 28 of 2011. The question arises whether this provision addresses the problems identified in respect of section 36 of the Value-Added Tax Act and the guidelines. In comparing these sections, only slight differences emerged. http://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/sch1.html high beam gymnastics
"Pay now, argue later" rule - before and after the Tax Administration Act
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