当前位置: X-MOL 学术South African Journal on Human Rights › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Does the ‘pay now, argue later’ approach in the Tax Administration Act 28 of 2011 infringe on a taxpayer’s right not to be deprived of property arbitrarily?
South African Journal on Human Rights ( IF 0.3 ) Pub Date : 2020-09-15 , DOI: 10.1080/02587203.2020.1810113
Carika Fritz 1 , Reghard Brits 2
Affiliation  

The Davis Tax Committee declared that the ‘pay now, argue later’ approach in the Tax Administration Act 28 of 2011, which applies when a taxpayer disputes an assessed tax liability, infringes on a ...

中文翻译:

2011 年第 28 号税收管理法中的“先付款,后争论”的做法是否侵犯了纳税人不被任意剥夺财产的权利?

戴维斯税务委员会宣布,2011 年第 28 号《税务管理法》中的“先付款,后争论”方法适用于纳税人对评估的纳税义务提出异议的情况,侵犯了……
更新日期:2020-09-15
down
wechat
bug