Noah v Commissioner for the South African Revenue Service (VAT 22498)
Noah v Commissioner for the South African Revenue Service (VAT 22498) [2024] ZATC 6; 87 SATC 90 (16 January 2024)
The Tax Court held that SARS’s choice of a different VAT apportionment method was appealable as a refusal to approve the requested method.
- Vat Apportionment
- Tax Court Jurisdiction
- Input Tax Deduction
- Statutory Interpretation
- Administrative Rulings
- Tax-court-jurisdiction