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South Africa decisions
Decisions matching the current search
XYZ CC v Commissioner of the South Africa Revenue Service (IT14157) [2019] ZATC 6; 82 SATC 335 (7 November 2019)
The Tax Court dismissed XYZ CC’s appeal, finding it failed to prove IOP and VWX were independent contractors rather than employees for PAYE and SDL purposes.
Commissioner for the South African Revenue Service v Pieters and Others (1026/17) [2018] ZASCA 128; 2020 (1) SA 22 (SCA); 82 SATC 12 (27 September 2018)
The SCA held that capped employee payments under section 98A of the Insolvency Act are not subject to PAYE and cannot be treated as administration expenses.
Davis v Commissioner: South African Revenue Services (14551/2009) [2010] ZAKZDHC 26; 2010 (5) SA 540 (KZD); 72 SATC 253 (14 July 2010)
The court held that an erroneous SARS payment linked to PAYE was recoverable as a tax-related amount under the Income Tax Act, and dismissed the interdict application.
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