South Africa Case Law

Jaymat Enviro Solutions CC v Commissioner for the South African Revenue Service (7559/2024)

Jaymat Enviro Solutions CC v Commissioner for the South African Revenue Service (7559/2024) [2024] ZAWCHC 423 (13 December 2024)

Court

Western Cape High Court, Cape Town

Case number

7559/2024

Judge

Van den Berg AJ

High Court struck a tax-related review from the roll, holding the Tax Court was the default forum under the TAA and no exceptional circumstances were shown.

• Tax Administration Act
• Employment Tax Incentive
• Jurisdiction Of High Court
• Exhaustion Of Internal Remedies
• Promotion Of Administrative Justice Act
• Exceptional Circumstances

HR Focus CC v Commissioner for the South African Revenue Service (1121/2020)

HR Focus CC v Commissioner for the South African Revenue Service (1121/2020) [2023] ZAECMKHC 111 (17 October 2023)

Court

Eastern Cape High Court, Makhanda

Case number

1121/2020

Judge

Laing

The High Court struck out a late supplementary affidavit in a tax refund dispute, finding it mixed reply with new founding matter and was filed prematurely.

• Supplementary Affidavit
• Condonation
• Striking Out
• Employment Tax Incentive
• Locus Standi
• Supplementary-affidavit

Taxpayer M v Commissioner for the South African Revenue Service (IT 45585)

Taxpayer M v Commissioner for the South African Revenue Service (IT 45585) [2022] ZATC 6; 85 SATC 53 (14 January 2022)

Court

Tax Court

Case number

IT 45585

Judges

EF Dippenaar, BP Vundla, MF van Wyk

Tax Court held that unclaimed ETI for the relevant period was recoverable as payment and not forfeited by the ETIA deeming provisions.

• Employment Tax Incentive
• Statutory Interpretation
• Self Assessment
• Tax Administration Act
• Forfeiture Of Tax Benefit
• Employment-tax-incentive

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426)

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426) [2018] ZATC 6; 81 SATC 255 (13 December 2018)

Court

Tax Court

Case number

14426

Judge

K M Savage

The court held that the collective agreement entered into between the appellant and the union, although not binding on non-union employees under the Labour Relations Act, was voluntarily extended by the appellant to all non-management employees for reasons of commercial necessity and workplace harmony. There was no legal bar to this extension, and the retrospective payment of wage increases from 1 May backdated to 1 February was consistent with the statutory definition of 'monthly remuneration' as amounts paid or payable. The ETI Act expressly contemplates pro-rating remuneration for employee…

Source excerpt

• Employment Tax Incentive
• Sectoral Determination
• Collective Agreement Extension
• Minimum Wage Compliance
• Penalties And Interest
• Remuneration Calculation