Taxpayer revolt: Withholding taxes due vs the right of recourse of SARS against a defaulting taxpayer

Authors :

Fritz, C

van Zyl, SP

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

2019 THRHR 229

Subject :

Taxpayer's right to withhold taxes due

A legal obligation to pay taxes

Constitutional right to withhold taxes due where the state fails to fulfil its constitutional obligations

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