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Suspension of payment of tax (Capstone and Kluh Investments case)

18 November 2011   (0 Comments)
Posted by: SAIT Technical
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Case number 2010/26078: Capstone 556 (Pty) Ltd v CSARS and Kluh Investments (Pty) Ltd v CSARS

Juta Tax Law

The amended s 88, which provides for a list of factors that SARS has to take into account to decide whether to suspend payment of tax, is only a confirmation of its existing practice.Section 88 gives SARS the right to suspend payment of outstanding taxes. The section was amended to provide for a specific list of factors to be taken into account in deciding whether payment should be suspended.

To access the case, click here


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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