Taxpayer S v Commissioner for the South African Revenue Service (IT 45997)
Taxpayer S v Commissioner for the South African Revenue Service (IT 45997) [2022] ZATC 12 (29 December 2022)
The Tax Court dismissed a strike-out application, holding that SARS could include new factual grounds in its rule 31 statement so long as they did not novate the assessment.
- Income Tax Act Section 24c
- Tax Administration Act Rule 31
- Understatement Penalties
- Allowance Claims
- Novation Of Assessment
- Burden Of Proof