Relevant factors for the suspension of the payment of disputed tax - a comparative analysis

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dc.contributor.authorVan Zyl, Lindaen_ZA
dc.contributor.authorVan Wyk, Danielleen_ZA
dc.date.accessioned2018-01-18T11:09:25Z
dc.date.available2018-01-18T11:09:25Z
dc.date.issued2016
dc.descriptionCITATION: Van Zyl, L. & Van Wyk, D. 2016. Relevant factors for the suspension of the payment of disputed tax - a comparative analysis. Journal of Economic and Financial Sciences, 9(2):561-577.
dc.descriptionThe original publication is available at https://jefjournal.org.za
dc.description.abstractSection 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors. Limited guidance is available in this regard. The objectives are to establish the concerns and uncertainties regarding the relevant factors and to determine whether a ‘suspension of the payment of disputed tax’ in terms of section 164(3) constitutes the granting of ‘credit’ in terms of a ‘credit agreement’ in terms of the National Credit Act, Act No. 34 of 2005. This is achieved by adopting an explanatory research approach and performing a literature review and comparative analysis respectively. The conclusion is reached that the current factors listed are not necessarily the most relevant ones. Recommendations are made to simplify the process and to revise and improve the wording regarding the relevant factors.en_ZA
dc.description.urihttps://jefjournal.org.za/index.php/jef/article/view/59
dc.description.versionPublisher's version
dc.format.extent17 pages
dc.identifier.citationVan Zyl, L. & Van Wyk, D. 2016. Relevant factors for the suspension of the payment of disputed tax - a comparative analysis. Journal of Economic and Financial Sciences, 9(2):561-577.
dc.identifier.issn2312-2803 (online)
dc.identifier.issn1995-7076 (print)
dc.identifier.urihttp://hdl.handle.net/10019.1/103049
dc.language.isoen_ZAen_ZA
dc.publisherAOSIS Publishing
dc.rights.holderAuthors retain copyright
dc.subjectIncome tax -- South Africaen_ZA
dc.subjectSouth African Revenue Serviceen_ZA
dc.subjectSouth Africa. Tax Administration Act, 2011en_ZA
dc.titleRelevant factors for the suspension of the payment of disputed tax - a comparative analysisen_ZA
dc.typeArticleen_ZA
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