South Africa Case Law

BMW South Africa (Pty) Ltd v Commissioner of the South African Revenue Service (35006/2016)

BMW South Africa (Pty) Ltd v Commissioner of the South African Revenue Service (35006/2016) [2016] ZAGPPHC 913 (21 October 2016)

Court

North Gauteng High Court, Pretoria

Case number

35006/2016

Judge

C J van der Westhuizen

The applicant proved payment of the value-added tax for the period in question. The respondent's failure to properly allocate the payment led to the wrongful levying of penalties and interest. Despite proof of payment, the respondent compelled payment of penalties and interest, which the applicant paid under protest. The respondent conceded the main relief but opposed interest on the repaid amount. The court found that, in terms of Shuttleworth v South African Reserve Bank and the Tax Administration Act, the applicant is entitled to repayment of the penalties and interest, together with mora…

Source excerpt

• Value Added Tax
• Tax Penalties
• Interest On Tax Payments
• Tax Administration Act
• Costs Award