South Africa Case Law

Appellant Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22315)

Appellant Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22315) [2025] ZATC 5 (25 April 2025)

Court

Tax Court

Case number

VAT 22315

Judge

BAM

The appellant, acting as a clearing agent for BIV Gold (Pty) Ltd, paid import VAT on gold coins imported into South Africa. The VAT Act and Customs and Excise Act provide that importation by an agent is deemed to be made by the principal, and only the principal is entitled to claim input VAT. The Tax Administration Act excludes customs and excise matters from its definition of 'Tax Act', precluding the appellant from relying on representative taxpayer provisions. All customs documentation and VAT registration were in the name of BIV, and the assessment regarding the import VAT has become fina…

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• Input Tax Deduction
• Import Vat
• Representative Taxpayer
• Finality Of Assessment
• Customs Clearance
• Adjustment Against Output Tax

Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166)

Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166) [2023] ZATC 12; 86 SATC 398 (6 July 2023)

Court

Tax Court

Case number

IT 24870; IT 25162; IT 25166

Judge

BAM

The court found that Tall did not object to the capital amount in the 2012 year of assessment, as confirmed by correspondence and the factual matrix. The rules and case law make it clear that a taxpayer may not appeal on a new ground against a part or amount of the assessment not objected to. Tall's attempt to rely on grounds pleaded for other years in respect of the 2012 assessment is impermissible. The objection to prescription does not constitute an objection to the capital amount or the whole assessment. Furthermore, the assessment for the 2012 year has become final in terms of section 10…

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• Tax Administration Act
• Objection And Appeal Procedure
• Finality Of Assessment
• Prescription
• Capital Gains Tax
• Understatement Penalty

Commissioner for the South African Revenue Service v Airports Company for South Africa (785/2021)

Commissioner for the South African Revenue Service v Airports Company for South Africa (785/2021) [2022] ZASCA 132; 2023 (2) SA 506 (SCA); 85 SATC 1 (7 October 2022)

Court

Supreme Court of Appeal

Case number

785/2021

Judges

Ponnan, Hughes, Basson, Weiner, Windell

The SCA held that a taxpayer may not amend a tax objection after the prescribed period; objections are pre-litigation administrative steps, not pleadings.

• Tax Administration Act
• Objection And Appeal Procedure
• Amendment Of Objection
• Finality Of Assessment
• Tax-law
• Tax-administration-act

Lifman and Another v Commissioner for the South African Revenue Service and Others (22820/2016)

Lifman and Another v Commissioner for the South African Revenue Service and Others (22820/2016) [2019] ZAWCHC 67; 81 SATC 289 (11 June 2019)

Court

Western Cape High Court, Cape Town

Case number

22820/2016

Judge

Baartman

The High Court dismissed an application to stay tax execution proceedings, finding the assessments final and conclusive because the applicants had not used the Tax Administration Act remedies.

• Tax Administration Act
• Stay Of Execution
• Finality Of Assessment
• Dispute Resolution Procedure
• Tax-law
• Stay-of-execution

Medox Limited v Commissioner for the South African Revenue Service (20059/2014)

Medox Limited v Commissioner for the South African Revenue Service (20059/2014) [2015] ZASCA 74; 2015 (6) SA 310 (SCA); 77 SATC 233 (27 May 2015)

Court

Supreme Court of Appeal

Case number

20059/2014

Judges

Brand, Cachalia, Bosielo, Willis, Fourie

The SCA held that Medox’s unopposed income tax assessments became final and conclusive under section 81(5), so declaratory relief was unavailable.

• Income Tax Assessment
• Finality Of Assessment
• Declaratory Relief
• Objection And Appeal Procedure
• Income-tax
• Tax-assessments

AB CC v Commissioner for the South African Revenue Service (759)

AB CC v Commissioner for the South African Revenue Service (759) [2013] ZATC 1; 75 SATC 303 (3 May 2013)

Court

Tax Court

Case number

759

Judge

C Pretorius

Taxpayer’s late challenge to a VAT assessment failed because the capital amount was not raised in the original objection or appeal.

• Value Added Tax
• Finality Of Assessment
• Grounds Of Objection
• Remission Of Penalties
• Value-added-tax
• Tax-objections

H R Computek (Pty) Ltd v Commissioner for the South African Revenue Services (830/2012)

H R Computek (Pty) Ltd v Commissioner for the South African Revenue Services (830/2012) [2012] ZASCA 178; 75 SATC 104 (29 November 2012)

Court

Supreme Court of Appeal

Case number

830/2011

Judges

CLOETE, LEWIS, PONNAN, CACHALIA, ERASMUS

The court held that the appellant did not object to the capital portion of the VAT assessment in its notice of objection or accompanying documents. The objection was limited to additional tax, penalties, and interest. The appellant's reference to the total amount in dispute did not constitute an objection to the capital assessment. As a result, the appellant was precluded from raising the capital amount as an issue on appeal. The assessment of the capital amount became final and conclusive after the prescribed period, and SARS was not required to revisit its assessment. The appeal was dismiss…

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• Value Added Tax Act
• Grounds Of Objection
• Finality Of Assessment
• Appeal Limitation
• Procedural Requirements