South Africa Case Law

Commissioner for the South African Revenue Service v FP (Pty) Ltd (25330; 25331; 25256)

Commissioner for the South African Revenue Service v FP (Pty) Ltd (25330; 25331; 25256) [2021] ZATC 8; 84 SATC 321 (19 October 2021)

Court

Tax Court

Case number

25330; 25331; 25256

Judge

J Cloete

The court held that the review application launched by the taxpayer in the Tax Court, when appeal proceedings were already pending, constituted an irregular procedural step under rule 30 of the Uniform Rules of Court as read with rule 42 of the Tax Court rules. The Tax Court's jurisdiction is confined to the procedures set out in the Tax Administration Act and its rules, which do not permit a stand-alone legality review on motion in pending appeal proceedings. The taxpayer's reliance on section 117(1) and the South Atlantic Jazz Festival case was misplaced, as those authorities did not extend…

Source excerpt

• Tax Administration Act
• Jurisdiction Of Tax Court
• Procedural Irregularity
• Review Vs Appeal
• Stay Of Proceedings

Commissioner for the South African Revenue Service v Chakala and Another (30964/2018)

Commissioner for the South African Revenue Service v Chakala and Another (30964/2018) [2019] ZAGPPHC 489 (10 September 2019)

Court

North Gauteng High Court, Pretoria

Case number

30964/2018

Judge

H J Fabricius

The court found that the order of 12 July 2018 was granted in the absence of SARS and without proper notice, contrary to the requirements of Rule 31(5)(a) and the Practice Manual. The Respondents failed to serve notice of set down and did not disclose the existence of the Rule 30 Notice, which challenged the validity of the proceedings under section 11(4) of the Tax Administration Act. The orders granted were vague, referred to parties not before the court, and conflicted with statutory provisions and prior judgments. The court exercised its discretion to rescind the order, finding that SARS…

Source excerpt

• Rescission Of Judgment
• Default Judgment
• Tax Administration Act
• Notice Requirements
• Jurisdiction Of Tax Court

Commissioner for the South African Revenue Service v Danwet 202 (Pty) Ltd (399/2017)

Commissioner for the South African Revenue Service v Danwet 202 (Pty) Ltd (399/2017) [2018] ZASCA 38; 2019 (5) SA 63 (SCA); 81 SATC 91 (28 March 2018)

Court

Supreme Court of Appeal

Case number

399/2017

Judges

Lewis, Majiedt, Mbha, Davis, Mothle

The Supreme Court of Appeal held that the Tax Court lacked jurisdiction to grant condonation because the taxpayer failed to object to SARS’s refusal to extend time.

• Tax Administration Act
• Jurisdiction Of Tax Court
• Condonation For Late Filing
• Objection Procedure
• Appeal Period Extension
• Tax-administration-act

S Company v Commissioner for the South African Revenue Service (IT0122/2017)

S Company v Commissioner for the South African Revenue Service (IT0122/2017) [2017] ZATC 2; 80 SATC 159 (17 October 2017)

Court

Tax Court

Case number

IT0122/2017

Judge

J I Cloete

The Tax Court dismissed SARS’ condonation application for late filing, rejected its jurisdictional objection, and granted the taxpayer final relief altering the assessments.

• Tax Administration Act
• Income Tax Exemption
• Recoupment Of Allowances
• Default Judgment
• Condonation
• Jurisdiction Of Tax Court

De L and Another v Commissioner for the South African Revenue Services (IT 12291, VAT 596 )

De L and Another v Commissioner for the South African Revenue Services (IT 12291, VAT 596 ) [2010] ZATC 3 (4 November 2010)

Court

Tax Court

Case number

IT 12291, VAT 596

Judges

M.B. Molemela, G.C. Gould, N.R. Crafford-Lazarus

The Tax Court confirmed income tax and VAT assessments, rejected a constitutional challenge to its jurisdiction, and awarded costs against the appellant.

• Income Tax Assessment
• Vat Refund Disallowance
• Jurisdiction Of Tax Court
• Constitutional Challenge To Tax Legislation
• Income-tax-assessment
• Vat-refund-disallowance