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South Africa decisions
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HCS v Commissioner for the South African Revenue Service (IT 46591) [2024] ZATC 16 (31 July 2024)
The Tax Court granted SARS condonation for a late rule 31 statement and dismissed HCS’s default judgment application in a tax appeal over foreign tax credits and penalties.
Commissioner for the South African Revenue Service v Taxpayer C&C (IT 45791; VAT 22288) [2024] ZATC 11 (15 July 2024)
The court held that SARS's rule 31 statements for corporate income tax and VAT were delivered out of time without condonation or agreement, rendering them invalid in terms of binding precedent from VM South Africa. The taxpayer was not obliged to compel SARS to file its rule 31 statement. The court dismissed SARS's rule 30 applications and related condonation applications, finding no prospects of success and noting that the approach taken by SARS was contrary to established procedure. The court exercised its discretion under rule 56(2), postponing the taxpayer's application for default judgme…
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Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for the SA Revenue Service (2020/35790) [2023] ZAGPJHC 234; 2023 (6) SA 260 (GJ); 86 SATC 136 (7 March 2023)
The court held that, under section 5(1) of the Income Tax Act read with sections 1, 92, and 96 of the Tax Administration Act, income tax only becomes due and payable when an assessment or additional assessment is made and issued to the taxpayer, specifying the payment date. In this case, the additional assessment for the 2017 tax year was made and issued after Henque commenced business rescue, with the payment date falling post-commencement. Accordingly, the liability constituted a post-commencement debt or finance under the Companies Act, not a pre-business rescue debt. The statutory morator…
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ZZZ Venture v Commissioner for the South African Revenue Service (VAT 2060) [2021] ZATC 24; 84 SATC 336 (8 October 2021)
The Tax Court set aside SARS’s additional VAT assessment, holding that a joint venture addendum postponed payment until cash flow permitted and fit the VAT Act proviso.
ABC Trust v Commissioner for the South African Revenue Service (00052/2018) [2019] ZATC 15; 82 SATC 264 (3 May 2019)
Tax Court case on whether SARS gave sufficient reasons for a late additional assessment and whether those reasons had to expressly address causation under section 99(2)(a).
Mr A v Commissioner For The South African Revenue Service (IT13726) [2018] ZATC 8; 81 SATC 373 (13 February 2018)
The court found that the respondent failed to comply with the procedural requirements set out in sections 40 and 42 of the Tax Administration Act, as the appellant was not kept informed of the audit, was not provided with written reasons or conclusions, and was deprived of the opportunity to respond to the issues raised. This procedural non-compliance violated the principle of legality and the constitutional right to lawful, reasonable, and fair administrative action. As a result, the additional assessment issued by the respondent was invalid and must be set aside. The merits of the farming e…
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Nondabula v Commissioner: SARS and Another (4062/2016) [2017] ZAECMHC 21; 2018 (3) SA 541 (ECM); 79 SATC 333 (27 June 2017)
The High Court held SARS unlawfully issued a third-party notice after failing to give the taxpayer the required notice and grounds for an additional assessment.
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