
Unpacking the “Pay Now, Argue Later” Principle – Essentials Every Tax Practitioner Should Know

This session will delve into the “Pay Now, Argue Later” principle under the Tax Administration Act No. 28 of 2011, with Prof. Carika Keulder sharing her expert insights. Tax practitioners must understand the financial implications of this principle and the options available to challenge the tax liabilities imposed. Join us as we explore this complex area of tax administration, compare approaches in other jurisdictions, and guide practitioners on effective strategies to navigate this principle.