Curated case-law topic

Tax law cases in South Africa

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated South Africa collection links existing source-backed legal records for that research intent.

Read related statutes →

Showing 12 useful cases from 80 matching records.

4 Jun 2025

Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd (1303/2023) [2025] ZASCA 77 (4 June 2025)

Citation

[2025] ZASCA 77
Court

Supreme Court of Appeal
Case number

1303/2023
Judges

Nicholls, Keightley, Musi, Windell, Molitsoane

Compliance with a Rule 56(1) notice cured SARS’s default; no condonation was needed and the subsequent default judgment application was irregular.
- Tax Administration Act
- Default Judgment
- Irregular Step
- Condonation
- Tax Court Rules
- Rule 56 Application
23 May 2025

BCJ v Commissioner for the South African Revenue Service (2024/8) [2025] ZATC 7 (23 May 2025)

Citation

[2025] ZATC 7
Court

Tax Court
Case number

2024/8
Judges

Slingers

Tax Court orders SARS to give proper reasons for a GAAR assessment, finding its response did not explain the business-context finding required under section 80A.
- General Anti Avoidance Rule
- Impermissible Avoidance Arrangement
- Adequacy Of Reasons
- Income Tax Assessment
- Commercial Substance
- Business Context
15 Apr 2025

Sookoo and Another v Commissioner for the South African Revenue Service and Another (49048/2021) [2025] ZAGPPHC 370 (15 April 2025)

Citation

[2025] ZAGPPHC 370
Court

North Gauteng High Court, Pretoria
Case number

49048/2021
Judges

Janse van Nieuwenhuizen

Court held a section 163 preservation order under the Tax Administration Act is limited to the tax liability identified in the original application.
- Tax Administration Act Section 163
- Preservation Order Scope
- Declaratory Relief
- Tax Debt Definition
- Tax-law
- Tax-administration-act
26 Mar 2025

Road Accident Fund v Commissioner for the South African Revenue Service and Another (019721/2025) [2025] ZAGPPHC 336 (26 March 2025)

Citation

[2025] ZAGPPHC 336
Court

North Gauteng High Court, Pretoria
Case number

019721/2025
Judges

Tolmay

High Court grants RAF urgent interim relief restraining SARS from deducting R5.1 billion from RAF levies pending resolution of the dispute process.
- Diesel Refund Scheme
- Settlement Agreement
- Interim Interdict
- Road Accident Fund Levies
- Intergovernmental Relations Framework Act
- Notice Requirements
13 Mar 2025

Biskit (Pty) Ltd v Commissioner for the South African Revenue Services (6156/2023) [2025] ZAFSHC 71 (13 March 2025)

Citation

[2025] ZAFSHC 71
Court

Free State High Court, Bloemfontein
Case number

6156/2023
Judges

P.J. Loubser, I. Van Rhyn

Review of SARS cigarette seizure dismissed; court held the notice of intent was not administrative action and duty payment was not proved.
- Customs And Excise Act
- Search And Seizure
- Presumption Of Duty Unpaid
- Procedural Fairness
- Administrative Action
- Onus Of Proof
5 Mar 2025

Commissioner for the South African Revenue Service v ASPASA NPC and Others (Leave to Appeal) (2023-099811) [2025] ZAGPPHC 223 (5 March 2025)

Citation

[2025] ZAGPPHC 223
Court

North Gauteng High Court, Pretoria
Case number

2023-099811
Judges

Labuschagne

High Court dismisses SARS’s leave to appeal over the meaning of “bulk” in the royalty legislation, with costs awarded against SARS.
- Tax Administration Act
- Mineral And Petroleum Resources Royalty Act
- Statutory Interpretation
- Leave To Appeal
- Costs Award
- Leave-to-appeal
3 Feb 2025

Flower v Commissioner for the South African Revenue Service (IT 25209) [2025] ZATC 3 (3 February 2025)

Citation

[2025] ZATC 3
Court

Tax Court
Case number

IT 25209
Judges

Crutchfield

Tax Court held SARS’s rule 31 statement went beyond amplification and novated the assessment; Flower’s pre-trade development fees were allowed.
- Pre Trade Expenditure
- Deductibility Of Development Fees
- Section 11a Income Tax Act
- Section 24j Income Tax Act
- Rule 31 Tax Court
- Ring Fencing
21 Jan 2025

Sandbaken Boerdery (Pty) Ltd v Commissioner for the South African Revenue Service and Another (053180/2022) [2025] ZAGPPHC 54 (21 January 2025)

Citation

[2025] ZAGPPHC 54
Court

North Gauteng High Court, Pretoria
Case number

053180/2022
Judges

Woodrow

Diesel refund appeal dismissed for non-compliant invoices, inadequate logbooks, and failure to prove eligible farming use under the Customs Act.
- Diesel Refund Scheme
- Customs And Excise Act
- Recordkeeping Requirements
- Onus Of Proof
- Strict Compliance
- Eligible Purchases
13 Dec 2024

Jaymat Enviro Solutions CC v Commissioner for the South African Revenue Service (7559/2024) [2024] ZAWCHC 423 (13 December 2024)

Citation

[2024] ZAWCHC 423
Court

Western Cape High Court, Cape Town
Case number

7559/2024
Judges

Van den Berg AJ

Review over ETI credits and revised EMP501 declarations struck from the roll: Tax Court was the default forum, with no exceptional circumstances or timely PAJA review.
- Tax Administration Act
- Employment Tax Incentive
- Jurisdiction Of High Court
- Exhaustion Of Internal Remedies
- Promotion Of Administrative Justice Act
- Exceptional Circumstances
20 Sept 2024

Sasol Financing International PLC v Commissioner for the South African Revenue Services (Leave to Appeal) (2018/58410; 2019/66502) [2024] ZAGPPHC 967 (20 September 2024)

Citation

[2024] ZAGPPHC 967
Court

North Gauteng High Court, Pretoria
Case number

2018/58410; 2019/66502
Judges

Mokose

High Court granted leave to appeal to the Supreme Court of Appeal and made the costs of the application costs in the appeal.
- Leave To Appeal
- Prospects Of Success
- Costs In The Appeal
- Section 17 Superior Courts Act
- Leave-to-appeal
- Supreme-court-of-appeal
21 Aug 2024

South Africa Custodial Services (Louis Trichardt) (Pty) Ltd v Commissioner for the South African Revenue Service (A291/2022) [2024] ZAGPPHC 821 (21 August 2024)

Citation

[2024] ZAGPPHC 821
Court

North Gauteng High Court, Pretoria
Case number

A291/2022
Judges

M MABESELE, E VAN DER SCHYFF, M MOLELEKI

High Court held that a Tax Court default judgment was a final decision under the parties’ agreement and that the assessment period had not prescribed.
- Income Tax Assessment
- Prescription Of Tax Liability
- Anti Prescription Agreement
- Tax Administration Act
- Final Decision Definition
- Tax-law
29 Jul 2024

South African Municipal Workers Union National Provident Fund v Tlokwe Local Municipality and Others (A129/22) [2024] ZAGPPHC 748 (29 July 2024)

Citation

[2024] ZAGPPHC 748
Court

North Gauteng High Court, Pretoria
Case number

A129/22
Judges

E van der Schyff, M Mabesele, M Moleleki

Appeal dismissed. The court held there was no proven common mistake to justify varying the consent order under Rule 42(1)(c).
- Variation Of Court Orders
- Common Mistake
- Income Tax Act
- Pension Funds Act
- Motion Proceedings
- Rule-42-variation