Pay now, argue later rule - before and after the Tax Administration Act

摘要

The levying of taxes is imperative for a government to ensure that it achieves its economic objectives which, amongst others, include the economic development of the country and regulating the levels of employment. The South African Revenue Service (SARS) is empowered to administer and collect taxes in South Africa, and value-added tax (VAT) is one of the forms of tax collected by SARS.