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)
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