South Africa Case Law

Siphayi and Another v Commissioner for SARS and Others (34975/2019)

Siphayi and Another v Commissioner for SARS and Others (34975/2019) [2019] ZAGPJHC 455; 82 SATC 248 (25 October 2019)

Court

South Gauteng High Court, Johannesburg

Case number

34975/2019

Judge

WHG van der Linde

The High Court granted interim relief stopping SARS from deducting money from the first applicant’s bank account pending proper notice under the Tax Administration Act.

• Tax Administration Act
• Personal Liability Of Representative Taxpayer
• Notice Requirements
• Urgent Interdict
• Third Party Payment
• Service Of Documents