South Africa Case Law

Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166)

Tall v Commissioner for the South African Revenue Service (IT 24870; IT 25162; IT 25166) [2023] ZATC 12; 86 SATC 398 (6 July 2023)

Court

Tax Court

Case number

IT 24870; IT 25162; IT 25166

Judge

BAM

The court found that Tall did not object to the capital amount in the 2012 year of assessment, as confirmed by correspondence and the factual matrix. The rules and case law make it clear that a taxpayer may not appeal on a new ground against a part or amount of the assessment not objected to. Tall's attempt to rely on grounds pleaded for other years in respect of the 2012 assessment is impermissible. The objection to prescription does not constitute an objection to the capital amount or the whole assessment. Furthermore, the assessment for the 2012 year has become final in terms of section 10…

Source excerpt

• Tax Administration Act
• Objection And Appeal Procedure
• Finality Of Assessment
• Prescription
• Capital Gains Tax
• Understatement Penalty

Commissioner for the South African Revenue Service v Airports Company for South Africa (785/2021)

Commissioner for the South African Revenue Service v Airports Company for South Africa (785/2021) [2022] ZASCA 132; 2023 (2) SA 506 (SCA); 85 SATC 1 (7 October 2022)

Court

Supreme Court of Appeal

Case number

785/2021

Judges

Ponnan, Hughes, Basson, Weiner, Windell

The SCA held that a taxpayer may not amend a tax objection after the prescribed period; objections are pre-litigation administrative steps, not pleadings.

• Tax Administration Act
• Objection And Appeal Procedure
• Amendment Of Objection
• Finality Of Assessment
• Tax-law
• Tax-administration-act

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13879)

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13879) [2018] ZATC 4 (6 July 2018)

Court

Tax Court

Case number

13879

Judge

Mabuse

Tax appeal over undeclared receipts, closing stock, understatement penalty, and interest. The court dismissed the appeal but ordered a VAT-related adjustment.

• Income Tax Assessment
• Understatement Penalty
• Value Added Tax Adjustment
• Burden Of Proof
• Objection And Appeal Procedure
• Income-tax

Medox Limited v Commissioner for the South African Revenue Service (20059/2014)

Medox Limited v Commissioner for the South African Revenue Service (20059/2014) [2015] ZASCA 74; 2015 (6) SA 310 (SCA); 77 SATC 233 (27 May 2015)

Court

Supreme Court of Appeal

Case number

20059/2014

Judges

Brand, Cachalia, Bosielo, Willis, Fourie

The SCA held that Medox’s unopposed income tax assessments became final and conclusive under section 81(5), so declaratory relief was unavailable.

• Income Tax Assessment
• Finality Of Assessment
• Declaratory Relief
• Objection And Appeal Procedure
• Income-tax
• Tax-assessments

Odendaal v Kommissaris van Binnelandse Inkomste (193/96)

Odendaal v Kommissaris van Binnelandse Inkomste (193/96) [1998] ZASCA 7; 1998 (3) SA 318 (SCA); [1998] 2 All SA 461 (A) (13 March 1998)

Court

Supreme Court of Appeal

Case number

193/96

Judges

Van Heerden, Hefer, Marais, Schutz, Melunsky

The court held that carried-forward development expenditure in loss years was not part of the tax assessment and could not be objected to until it affected a later year.

• Income Tax Act 58 Of 1962
• Assessment Finality
• Development Expenditure
• Objection And Appeal Procedure
• Carry Forward Of Losses
• Assessment-finality