Withholding a Tax Refund: Did the High Court Apply Section 190 of the Tax Administration Act 28 of 2011 Correctly? - Rappa (Pty) Ltd v Commissioner for the South African Revenue Service (20/18875) [2020] ZAGPPHC (5 Nov 2020)

Authors :

van Zyl, SP

Fritz, C

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

2021 THRHR 239

Subject :

Deciding to withhold a tax refund

A reasonable time to conclude an audit

Section 190(2) of the taa: is it constitutional?

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