South Africa Case Law

Mr X v Commissioner for the South African Revenue Service (IT 13178)

Mr X v Commissioner for the South African Revenue Service (IT 13178) [2021] ZATC 11; 84 SATC 311 (31 March 2021)

Court

Tax Court

Case number

IT 13178

Judge

Siwendu

Tax appeal dismissed in default after repeated postponements. The Tax Court confirmed SARS’s revised assessments, additional tax, and interest against Mr X.

• Income Tax Assessment
• Additional Tax
• Interest Remission
• Burden Of Proof
• Capital Gains Tax
• Default Judgment