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South Africa decisions
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Van Den Heever N.O v Mashaba and Others (124034/2024) [2024] ZAGPPHC 1210 (13 November 2024)
The High Court granted urgent relief compelling disclosure and delivery of a Bentley, finding the vehicle fell within a tax preservation order and threatened dissipation.
Commissioner for the South African Revenue Services v Khagiso Afrika Holdings (PTY) LTD and Others (49048/2021) [2023] ZAGPPHC 36 (16 January 2023)
The court found that SARS had established the requirements for a final preservation order under section 163 of the Tax Administration Act. The evidence showed that SOA received substantial funds from Khagiso Afrika Holdings and failed to declare the corresponding output VAT, submitting a false VAT201 return. The pattern of immediate fund transfers among associated companies, including SOA, indicated a clear risk of asset dissipation. The court rejected the respondents' argument that SOA had no assets to preserve, noting that the systematic funneling of funds was designed to frustrate tax coll…
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Commissioner for the South African Revenue Service v Van Zyl and Others (37351/2020) [2022] ZAGPPHC 34 (27 January 2022)
SARS secured confirmation of a tax preservation order tied to a fraudulent VAT refund scheme, with limits imposed for one respondent and a caveat condition for another.
Commissioner for the South African Revenue Services v Esibonga Investment (Pty) Ltd and Others (16177/21) [2021] ZAWCHC 250; 84 SATC 405 (2 December 2021)
The High Court confirmed a preservation order against property in the Watsons’ names after SARS traced R2.1 million from Esibonga to the purchase.
Commissioner for the South African Revenue Service v Raphela and Others (2091/2021) [2021] ZAGPPHC 191; 84 SATC 143 (29 March 2021)
The court found that the jurisdictional requirements for a preservation order under section 163 of the Tax Administration Act were met. The section empowers SARS to preserve assets held by persons other than the taxpayer, without requiring proof of collusion or intention to dissipate. The funds in Mrs Mdlulwa's accounts originated from the taxpayer and, if not preserved, would frustrate the collection of tax. The court rejected the argument that section 183 requirements applied, as SARS was not seeking to hold Mrs Mdlulwa jointly liable but to preserve assets. The alleged non-disclosures in t…
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Commissioner for the South African Revenue Service v Metlika Trading Limited and Others (20827/2002) [2010] ZAGPPHC 170; 72 SATC 241 (5 August 2010)
The court found, on the balance of probabilities, that the transfer of assets from Ben Nevis to Metlika was effected with the intention to frustrate SARS's ability to recover tax debts. Documentary evidence and internal communications demonstrated that Bermuda Trust and King were aware of South African tax liabilities and orchestrated the transfer to evade SARS's claims. The urgency and structuring of the transfer, as well as explicit references to presenting a 'blind alley' to revenue investigations, indicated dishonesty and improper motive. The court held that the circumstances justified pi…
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