South Africa Case Law

Taxpayer N v Commissioner for the South African Revenue Service (2022/37)

Taxpayer N v Commissioner for the South African Revenue Service (2022/37) [2023] ZATC 8; 86 SATC 319 (23 February 2023)

Court

Tax Court

Case number

2022/37

Judge

Slingers

Tax Court case on condonation and default judgment in a PAYE/ETI dispute. The court refused default judgment, accepted the late rule 31 statement, and awarded attorney-client costs.

• Employment Tax Incentive Act
• Default Judgment
• Condonation
• Rule 31 Statement
• Good Cause
• Attorney Client Costs