The intersection between taxation and insolvency — The South African Revenue Service's preference

Authors :

Fritz, Carika

Legwaila, Thabo

Journal Title :

South African Law Journal

Citation :

2021 SALJ 799

Subject :

Insolvency – winding-up – taxation – SARS – preference

Where a taxpayer is sequestrated or wound up due to insolvency, the Insolvency Act and the Companies Act should take precedence

Tax Administration Act - s 179

Customs and Excise Act - ss 114 and 147(1)

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