South Africa Case Law

ABC Trading CC v Commissioner of the South African Revenue Services (1712)

ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 6; 83 SATC 60 (29 April 2020)

Court

Tax Court

Case number

VAT 1712

Judges

Windell, S. Makda, L. Luvono

The Tax Court upheld ABC Trading CC’s appeal, finding it proved disputed gold supplies from X Gold and Z Gold and that SARS’s input VAT disallowance was unreasonable.

• Input Vat Deduction
• Burden Of Proof
• Recipient Generated Invoices
• Second Hand Goods Act
• Understatement Penalty
• Input-vat