Christoffel Hendrik Wiese and Others v CSARS (1307/2022)
Christoffel Hendrik Wiese and Others v CSARS (1307/2022) [2024] ZASCA 111; [2024] 4 All SA 108 (SCA); 2025 (1) SA 127 (SCA); 87 SATC 14 (12 July 2024)
The Supreme Court of Appeal held that the term 'tax debt' in section 183 of the Tax Administration Act refers to the taxpayer's liability to pay tax, which arises by operation of law upon the occurrence of a taxable event, regardless of whether an assessment has been issued. The Court found that requiring an assessed debt at the time of asset dissipation would defeat the purpose of section 183 and allow third parties to evade liability. The Court further held that the transcript of evidence given at an inquiry under section 50 of the Act is admissible in subsequent proceedings, as section 56(…
Source excerpt
- Tax Administration Act Section 183
- Third Party Liability For Tax Debt
- Admissibility Of Inquiry Transcript
- Assessment And Tax Debt
- Secondary Tax On Companies
- Capital Gains Tax