South Africa Case Law

Taxpayer EJP v Commissioner for the South African Revenue Service (IT 76704)

Taxpayer EJP v Commissioner for the South African Revenue Service (IT 76704) [2024] ZATC 22; 87 SATC 331 (24 May 2024)

Court

Tax Court

Case number

IT 76704

Judge

Myburgh AJ

The Tax Court held that SARS’s Rule 31 statement in a GAAR dispute was an irregular step because it changed the basis of the assessment without a new notice.

• General Anti Avoidance Rule
• Tax Administration Act
• Procedural Fairness
• Rule 31 Statement
• Assessment Revision
• General-anti-avoidance-rule