South Africa Case Law

Edbel Vyk (Pty) Ltd v South African Revenue Service (11244)

Edbel Vyk (Pty) Ltd v South African Revenue Service (11244) [2005] ZAFSHC 21 (27 January 2005)

Court

Free State High Court, Bloemfontein

Case number

11244

Judges

Rampai, A J Koch, G de Waal

The court held that marketing agents for a micro-lender were independent contractors, so employees’ tax was not payable and the assessment had to be withdrawn.

• Independent Contractor Classification
• Employees Tax
• Remuneration Definition
• Fourth Schedule Income Tax Act
• Onus Of Proof
• Penalty And Interest