Peri Formwork Scaffolding Engineering (Pty) Ltd v Commissioner for the South African Revenue Service (A67/2020)
Peri Formwork Scaffolding Engineering (Pty) Ltd v Commissioner for the South African Revenue Service (A67/2020) [2021] ZAWCHC 165; 84 SATC 91 (23 August 2021)
The court held that section 244 of the Tax Administration Act governed the payment deadline for PAYE, but remitted SARS’s 10% penalty under section 217(3).
- Income Tax Act
- Tax Administration Act
- Computation Of Time
- Penalty Remission
- Statutory Interpretation
- Tax-law