VAT : payment of output tax overdue - assessment issued and statement of debt filed with court - whether notice of assessment prerequisite for filing statement : sections 31(1) and 40(2) of the Value-Added Tax Act 89 of 1991 : Anil Singh v CSARS, Case no 500/2001, judgments of the Supreme Court of Appeal, delivered on 31 March 2003

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 66

S.A. Cases Cited :

Anil Singh v CSARS, Case no 500/2001

S.A. Legislation :

Value-Added Tax Act 89 of 1991 s. 31(1)

Value-Added Tax Act 89 of 1991 s. 40(2)

Subject :

Value-added tax

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