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South Africa decisions
Decisions matching the current search
XYZ CC v Commissioner of the South Africa Revenue Service (IT14157) [2019] ZATC 6; 82 SATC 335 (7 November 2019)
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.
Commissioner for the South African Revenue Service v Pieters and Others (1026/17) [2018] ZASCA 128; 2020 (1) SA 22 (SCA); 82 SATC 12 (27 September 2018)
The SCA held that capped employee payments under section 98A of the Insolvency Act are not subject to PAYE and cannot be treated as administration expenses.
ABC Limited v Commissioner for the South African Revenue Services (12984) [2014] ZATC 8 (5 September 2014)
The Tax Court held that amounts allocated to a company car scheme were taxable remuneration. The appeal against employees’ tax, interest, and penalties was dismissed.
Vacation Exchanges International (Pty) Ltd v Commissioner for the South African Revenue Services (A253/2008) [2009] ZAWCHC 139; 71 SATC 249 (7 August 2009)
The court held that the Seventh Schedule’s valuation process for fringe benefits must be followed before employees’ tax can be assessed against the employer.
Edbel Vyk (Pty) Ltd v South African Revenue Service (11244) [2005] ZAFSHC 21 (27 January 2005)
The court held that marketing agents for a micro-lender were independent contractors, so employees’ tax was not payable and the assessment had to be withdrawn.
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