Revoking a Decision to Suspend Payment of Disputed Tax "on Further Consideration": An Administrative Law Perspective

The "pay now, argue later" rule entails that the obligation to pay tax and right of South African Revenue Service (SARS) receive recover are not suspended by objection or appeal. However, in terms section 164(2) Tax Administration Act 28 2011 (hereafter TAA), a taxpayer may request senior SARS official suspend payment disputed may, 164(3) TAA, grant such suspension having regard certain relevant factors. Section 164(5) TAA further provides decision be revoked on number grounds. One grounds is when satisfied, consideration factors which had taken into account was granted, should have been granted. There no indication this ground for revoking requires there material change factors, as provided separate revoke tax. It also required, example, failed disclose information making payment. argued article "on factors" raises concerns from an administrative law point view. This based revocation being "administrative action" contemplated 33 Constitution Republic Africa, 1996 read together with Promotion Administrative Justice 3 2000, lawful, reasonable procedurally fair. raised relate only rights taxpayers, but duties officials it equally important administrators able know how act manner fair.