BRPs should note differing due dates when income tax, VAT and payroll tax liabilities arise

Case law and the Tax Administration Act provide clear authority that income tax liabilities arise when the ITA34 assessments are issued by SARS, and for VAT and payroll tax liabilities, on the date the relevant payments and returns are due. A previous article discussed the ranking of tax debts and o…

https://www.polity.org.za/article/brps-should-note-differing-due-dates-when-income-tax-vat-and-payroll-tax-liabilities-arise-2021-10-11