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South Africa Case Law

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Tax Law [2022] ZASCA 106

Commissioner for the South African Revenue Service v Candice-Jean van der Merwe (211/2021)

Commissioner for the South African Revenue Service v Candice-Jean van der Merwe (211/2021) [2022] ZASCA 106; 85 SATC 10 (30 June 2022)

Court
Supreme Court of Appeal
Case number
211/2021
Judges
Van der Merwe, Molemela, Plasket, Musi, Salie-Hlophe

The Supreme Court of Appeal held that the taxpayer's application for default judgment was fatally flawed because the assessment in question was an agreed assessment under section 95(3) of the Tax Administration Act, which is not subject to objection or appeal. The taxpayer's objection was invalid, and the subsequent notice of appeal was likewise invalid, as it was not preceded by a valid objection and decision thereon. The jurisdictional requirements for default judgment under rule 56 were not met, and the taxpayer failed to follow the correct procedure for challenging the invalidity notice.…

Source excerpt

  • Agreed Assessment
  • Tax Administration Act
  • Default Judgment
  • Jurisdictional Requirements
  • Objection And Appeal
  • Legal Representation
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Tax Law [2020] ZAWCHC 140

C.V v Commissioner for the South African Revenue Service (A322/2019)

C.V v Commissioner for the South African Revenue Service (A322/2019) [2020] ZAWCHC 140 (30 October 2020)

Court
Western Cape High Court, Cape Town
Case number
A322/2019
Judges
Mantame, Ndita, Cloete

The majority held that the Tax Court erred in granting condonation to SARS for late filing of its answering affidavit without a formal application and without SARS providing a detailed explanation for its default. The jurisdictional facts for condonation were not met, and the Tax Court, as a creature of statute, lacked inherent power to condone such failure absent a proper application. Furthermore, the Tax Court's failure to hear and determine the appellant's striking out application prejudiced her and compromised the fairness and transparency of the proceedings. The interlocutory orders form…

Source excerpt

  • Tax Administration Act
  • Condonation
  • Striking Out Application
  • Default Judgment
  • Agreed Assessment
  • Appealability Of Interlocutory Orders
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Tax Law [2019] ZATC 20

CM v Commissioner for the South African Revenue Service (35/2019)

CM v Commissioner for the South African Revenue Service (35/2019) [2019] ZATC 20; 83 SATC 504 (11 September 2019)

Court
Tax Court
Case number
35/2019
Judge
Rogers

The court held that SARS validly withdrew its condonation for the applicant's late objection under section 9 of the Tax Administration Act. The applicant's objection was thus invalid, and she was not entitled to pursue a notice of appeal or seek default judgment. The assessment in question was an agreed assessment under section 95(3), which is not subject to objection or appeal. The applicant's application was insupportable and constituted an abuse of process, especially given the unfounded allegations of misconduct against SARS and its attorneys. The court condoned the late filing of certain…

Source excerpt

  • Tax Administration Act
  • Condonation Of Late Objection
  • Agreed Assessment
  • Default Judgment
  • Costs Order
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.