The Taxpayer Podcast - CPD Questionnaire - Ep. 3 Pay Now, Argue Later

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Each of our podcasts is approximately 30 minutes in duration and counts for 0.5 CPD points. After completing this questionnaire with sufficient correct answers, you will be awarded a certificate of completion for 0.5 CPD points.

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1. Did the Constitutional Court in the Metcash case uphold the constitutionality of the pay now, argue later principle? *

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Yes, the constitutionality of the pay now, argue later principle was upheld by the Constitutional Court in the Metcash case

No, the constitutionality of the pay now, argue later principle was not upheld by the Constitutional Court in the Metcash case

2. Are the merits of an appeal relevant to a decision by SARS whether or not to suspend the obligation to pay tax pending an appeal? *

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Yes, the merits are relevant.

No, the merits are not relevant.

3. Is a SARS Finalisation of Audit Letter an assessment? *

Yes, a SARS Finalisation of Audit Letter is an “assessment’, as defined.

No, a SARS Finalisation of Audit Letter is not an “assessment’, as defined.

4. Does the submission of a request for suspension of payment of tax in terms of section 164 of the TAA provide the taxpayer with protection? *

Yes, it provides protection.

No, it does not provide protection.

5. What is the taxpayer’s remedy if he, she or it is dissatisfied with SARS’s decision in response to a request for suspension of payment? *

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