South Africa Case Law

TALT v Commissioner For South African Revenue Services (A2023/077887)

TALT v Commissioner For South African Revenue Services (A2023/077887) [2024] ZAGPJHC 827; 87 SATC 222 (27 August 2024)

Court

South Gauteng High Court, Johannesburg

Case number

A2023/077887

Judges

Adams, Wilson, Wanless

The Full Court held that the taxpayer's objection to the 2012 additional assessment, although framed in terms of prescription, was in substance an objection to the inclusion of the taxable capital gain of R47 329 834 in its taxable income. The amended Rule 32(3) permits new grounds of appeal unless they relate to a part or amount of the assessment not previously objected to. Since the taxpayer's objection covered the disputed amount, the new ground—relying on the conduit-pipe principle—was permissible. The Court found that refusing to allow the new ground would prevent the true issue from bei…

Source excerpt

• Tax Administration Act
• Income Tax Act
• Prescription Of Tax Assessment
• Grounds Of Objection
• Taxable Capital Gain
• Conduit Pipe Principle

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…

Source excerpt

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