https://socictopen.socict.org/files/original/1c7797510e8794db236c28f908147f36.pdf 71da82d0de6b87535e4bfcd365ea94ef Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Relevant factors for the suspension of the payment of disputed tax - A comparative analysis Creator An entity primarily responsible for making the resource Linda van Zyl, Danielle van Wyk Description An account of the resource Section 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors. Limited guidance is available in this regard. The objectives are to establish the concerns and uncertainties regarding the relevant factors and to determine whether a ‘suspension of the payment of disputed tax’ in terms of section 164(3) constitutes the granting of ‘credit’ in terms of a ‘credit agreement’ in terms of the National Credit Act, Act No. 34 of 2005. This is achieved by adopting an explanatory research approach and performing a literature review and comparative analysis respectively. The conclusion is reached that the current factors listed are not necessarily the most relevant ones. Recommendations are made to simplify the process and to revise and improve the wording regarding the relevant factors. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Subject The topic of the resource Section 164(3) of the Tax Administration Act No. 28 of 2011, National Credit Act, Act No. 34 of 2005, Request, suspend, Relevant Factors, defer, payment, credit Identifier An unambiguous reference to the resource within a given context DOI: 10.4102/jef.v9i2.59 Source A related resource from which the described resource is derived Journal of Economic and Financial Sciences Publisher An entity responsible for making the resource available African Online Scientific Information Systems Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Economics as a science Language A language of the resource EN