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 7; 83 SATC 157 (29 April 2020)
The Tax Court held that a tiny undeclared fringe benefit did not make VAT returns materially incomplete, so SARS had to reinstate refund interest.
- Vat Refunds
- Materiality In Tax Returns
- Fringe Benefit Taxation
- Interest On Tax Refunds
- Vat-refunds
- Tax-procedure