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South Africa Case Law

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Tax Law [2021] ZASCA 170

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services (135/2021)

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services (135/2021) [2021] ZASCA 170; 2022 (3) SA 139 (SCA); 84 SATC 215 (7 December 2021)

Court
Supreme Court of Appeal
Case number
135/2021
Judges
Petse, Mathopo, Schippers, Mokgohloa, Molefe

The Supreme Court of Appeal held that Purveyors’ voluntary disclosure application was not voluntary because SARS had already identified the default and prompted compliance.

  • Voluntary Disclosure Programme
  • Tax Administration Act
  • Import Vat Liability
  • Penalties And Interest
  • Requirements For Valid Disclosure
  • Voluntary-disclosure-programme
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Tax Law [2020] ZAGPPHC 409

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Service (61689/2019)

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Service (61689/2019) [2020] ZAGPPHC 409; 83 SATC 176 (25 August 2020)

Court
North Gauteng High Court, Pretoria
Case number
61689/2019
Judge
Fabricius

The High Court held that a voluntary disclosure application was not “voluntary” under the Tax Administration Act because SARS already knew of the default and had warned of penalties.

  • Voluntary Disclosure Programme
  • Tax Administration Act
  • Import Vat Liability
  • Statutory Interpretation
  • Administrative Decision Review
  • Voluntary-disclosure-programme
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.