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

Friday, 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.

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