South Africa Case Law

HAB Personnel Services CC v Commissioner for The South African Revenue Service (A168/2020)

HAB Personnel Services CC v Commissioner for The South African Revenue Service (A168/2020) [2022] ZAGPPHC 852 (8 November 2022)

Court

North Gauteng High Court, Pretoria

Case number

A168/2020

Judges

N Davis, M P N Mbongwe, V V Tlhapi

The High Court dismissed HAB Personnel Services CC’s appeal against SARS, upholding PAYE, SDL, penalties, and interest on payments to alleged contractors.

• Income Tax Act
• Tax Administration Act
• Skills Development Levy
• Independent Contractor Vs Employee
• Onus Of Proof
• Penalties And Interest

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services (135/2021)

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services (135/2021) [2021] ZASCA 170; 2022 (3) SA 139 (SCA); 84 SATC 215 (7 December 2021)

Court

Supreme Court of Appeal

Case number

135/2021

Judges

Petse, Mathopo, Schippers, Mokgohloa, Molefe

The Supreme Court of Appeal held that Purveyors’ voluntary disclosure application was not voluntary because SARS had already identified the default and prompted compliance.

• Voluntary Disclosure Programme
• Tax Administration Act
• Import Vat Liability
• Penalties And Interest
• Requirements For Valid Disclosure
• Voluntary-disclosure-programme

Alfdav Construction CC v South African Revenue Service (399/2017)

Alfdav Construction CC v South African Revenue Service (399/2017) [2020] ZAECPEHC 5 (11 February 2020)

Court

Eastern Cape High Court, Port Elizabeth

Case number

399/2017

Judge

N W Gqamana

The High Court dismissed an application to vary a prior VAT order, finding rule 42 could not add penalties and interest not raised in the original case.

• Rule 42 Variation
• Vat Assessment
• Penalties And Interest
• Mootness
• Interpretation Of Judgments
• Rule-42

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426)

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426) [2018] ZATC 6; 81 SATC 255 (13 December 2018)

Court

Tax Court

Case number

14426

Judge

K M Savage

The court held that the collective agreement entered into between the appellant and the union, although not binding on non-union employees under the Labour Relations Act, was voluntarily extended by the appellant to all non-management employees for reasons of commercial necessity and workplace harmony. There was no legal bar to this extension, and the retrospective payment of wage increases from 1 May backdated to 1 February was consistent with the statutory definition of 'monthly remuneration' as amounts paid or payable. The ETI Act expressly contemplates pro-rating remuneration for employee…

Source excerpt

• Employment Tax Incentive
• Sectoral Determination
• Collective Agreement Extension
• Minimum Wage Compliance
• Penalties And Interest
• Remuneration Calculation

ABC Limited v Commissioner for the South African Revenue Services (12984)

ABC Limited v Commissioner for the South African Revenue Services (12984) [2014] ZATC 8 (5 September 2014)

Court

Tax Court

Case number

12984

Judges

Mavundla, I Nkama, S Makda

The Tax Court held that amounts allocated to a company car scheme were taxable remuneration. The appeal against employees’ tax, interest, and penalties was dismissed.

• Employees Tax
• Salary Sacrifice
• Remuneration Definition
• Penalties And Interest
• Company Car Scheme
• Employees-tax