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Consequences for non-payment of PAYE and VAT compared
This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the ...
Tax Administration Act: Fulfilling human rights through efficient and effective tax administration
(Pretoria University Law Press, 2018)
The Constitution, 1996 embodies the ideals bonding South Africans who must cohere and transcend their divisions to change the condition of peoples’ lives by reconstructing a South African society dogged by corruption ...