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South Africa Case Law

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Tax Law [2014] ZAECPEHC 29

Commissioner Of The South African Revenue Service v Yusuf (3466/2011)

Commissioner Of The South African Revenue Service v Yusuf (3466/2011) [2014] ZAECPEHC 29 (6 May 2014)

Court
Eastern Cape High Court, Port Elizabeth
Case number
3466/2011
Judge
N G Beshe

SARS succeeded in having the respondent’s immovable properties declared executable to recover arrear tax debt after failed execution against movables.

  • Income Tax Act Section 91
  • Execution Of Judgment
  • Stay Of Execution
  • Compromise Application
  • Tax-law
  • Execution-of-judgment
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Tax Law [2010] ZAGPJHC 79

Sepataka v Commissioner for South African Revenue Service (05/20445)

Sepataka v Commissioner for South African Revenue Service (05/20445) [2010] ZAGPJHC 79; 2011 (2) SA 556 (GSJ); 72 SATC 279 (31 August 2010)

Court
South Gauteng High Court, Johannesburg
Case number
05/20445
Judge
B Spilg

The court set aside a tax judgment obtained under section 91(1)(b) while an objection to the assessment was still pending, holding the judgment was a nullity.

  • Income Tax Act Section 91
  • Estimated Assessment
  • Pay Now Argue Later
  • Rescission Of Judgment
  • Income-tax-act-section-91
  • Rescission-of-judgment
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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.