Commissioner for the South African Revenue Service v Candice-Jean van der Merwe (211/2021)
Commissioner for the South African Revenue Service v Candice-Jean van der Merwe (211/2021) [2022] ZASCA 106; 85 SATC 10 (30 June 2022)
The Supreme Court of Appeal held that the taxpayer's application for default judgment was fatally flawed because the assessment in question was an agreed assessment under section 95(3) of the Tax Administration Act, which is not subject to objection or appeal. The taxpayer's objection was invalid, and the subsequent notice of appeal was likewise invalid, as it was not preceded by a valid objection and decision thereon. The jurisdictional requirements for default judgment under rule 56 were not met, and the taxpayer failed to follow the correct procedure for challenging the invalidity notice.…
Source excerpt
- Agreed Assessment
- Tax Administration Act
- Default Judgment
- Jurisdictional Requirements
- Objection And Appeal
- Legal Representation