South Africa Case Law

Commissioner for the South African Revenue Service v Danwet 202 (Pty) Ltd (399/2017)

Commissioner for the South African Revenue Service v Danwet 202 (Pty) Ltd (399/2017) [2018] ZASCA 38; 2019 (5) SA 63 (SCA); 81 SATC 91 (28 March 2018)

Court

Supreme Court of Appeal

Case number

399/2017

Judges

Lewis, Majiedt, Mbha, Davis, Mothle

The Supreme Court of Appeal held that the Tax Court lacked jurisdiction to grant condonation because the taxpayer failed to object to SARS’s refusal to extend time.

• Tax Administration Act
• Jurisdiction Of Tax Court
• Condonation For Late Filing
• Objection Procedure
• Appeal Period Extension
• Tax-administration-act