Pearse v Commissioner for the South African Revenue Service (10498/11) [2012] ZAGPPHC 75 (4 May 2012)

Pearse v Commissioner for the South African Revenue Service (10498/11) [2012] ZAGPPHC 75 (4 May 2012)

The court found that the respondent's decisions to issue, persist with, and refuse to withdraw the 2008 tax assessments constituted administrative action under PAJA, as SARS is an organ of state exercising public powers in terms of legislation. However, the court held that the 2008 assessments did not introduce any new taxes, penalties, or interest not previously assessed in the 2006 and 2007 assessments, which were issued before the applicant submitted his amnesty application. Section 10(c) of the SBTA Act excludes from amnesty relief any amounts payable in terms of assessments issued before the submission of the application. The court accepted the respondent's evidence that the 2008...

Citation
[2012] ZAGPPHC 75
Parties
Applicant: Martin Fraser Wingate Pearse; Respondent: Commissioner for the South African Revenue Service
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
4 May 2012
Case Number
10498/11
Procedural Posture
Review Application / Judgment on Review Application and Application to Strike Out
Outcome
Application dismissed with costs, including costs of two counsel.
Judges
Prinsloo
Legal Topics
Small Business Tax Amnesty, Promotion of Administrative Justice Act, Income Tax Assessment, Condonation for Late Filing, Judicial Review of Administrative Action
Tax Law Administrative Law Small Business Tax Amnesty Promotion of Administrative Justice Act Income Tax Assessment Condonation for Late Filing Judicial Review of Administrative Action

Case Brief

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Parties

Martin Fraser Wingate Pearse

Applicant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Review Application / Judgment on Review Application and Application to Strike Out

Legal Issues

  1. 1 Whether the respondent's decisions to issue, persist with, and refuse to withdraw the 2008 tax assessments after amnesty was granted constitute administrative action under PAJA.
  2. 2 Whether the applicant is entitled to review and set aside the 2008 assessments on the basis of the Small Business Tax Amnesty legislation.
  3. 3 Whether any new taxes, penalties, or interest were assessed in the 2008 assessments that were not previously assessed before the amnesty application was submitted.

Ratio Decidendi

The court found that the respondent's decisions to issue, persist with, and refuse to withdraw the 2008 tax assessments constituted administrative action under PAJA, as SARS is an organ of state exercising public powers in terms of legislation. However, the court held that the 2008 assessments did not introduce any new taxes, penalties, or interest not previously assessed in the 2006 and 2007 assessments, which were issued before the applicant submitted his amnesty application. Section 10(c) of the SBTA Act excludes from amnesty relief any amounts payable in terms of assessments issued before the submission of the application. The court accepted the respondent's evidence that the 2008...

Court Disposition

Application dismissed with costs, including costs of two counsel.

Orders

  • The application to strike out is dismissed.
  • The review application is dismissed.