H R Computek (Pty) Ltd v Commissioner for the South African Revenue Services (830/2012)
H R Computek (Pty) Ltd v Commissioner for the South African Revenue Services (830/2012) [2012] ZASCA 178; 75 SATC 104 (29 November 2012)
The court held that the appellant did not object to the capital portion of the VAT assessment in its notice of objection or accompanying documents. The objection was limited to additional tax, penalties, and interest. The appellant's reference to the total amount in dispute did not constitute an objection to the capital assessment. As a result, the appellant was precluded from raising the capital amount as an issue on appeal. The assessment of the capital amount became final and conclusive after the prescribed period, and SARS was not required to revisit its assessment. The appeal was dismiss…
Source excerpt
- Value Added Tax Act
- Grounds Of Objection
- Finality Of Assessment
- Appeal Limitation
- Procedural Requirements