South Africa Case Law

XYZ CC v Commissioner of the South Africa Revenue Service (IT14157)

XYZ CC v Commissioner of the South Africa Revenue Service (IT14157) [2019] ZATC 6; 82 SATC 335 (7 November 2019)

Court

Tax Court

Case number

IT14157

Judge

Vally

The Tax Court dismissed XYZ CC’s appeal, finding it failed to prove IOP and VWX were independent contractors rather than employees for PAYE and SDL purposes.

• Employees Tax
• Independent Contractor Status
• Pay As You Earn
• Skills Development Levy
• Audit Procedure
• Employees-tax