South Africa Case Law

TALT v Commissioner For South African Revenue Services (A2023/077887)

TALT v Commissioner For South African Revenue Services (A2023/077887) [2024] ZAGPJHC 827; 87 SATC 222 (27 August 2024)

Court

South Gauteng High Court, Johannesburg

Case number

A2023/077887

Judges

Adams, Wilson, Wanless

The Full Court held that the taxpayer's objection to the 2012 additional assessment, although framed in terms of prescription, was in substance an objection to the inclusion of the taxable capital gain of R47 329 834 in its taxable income. The amended Rule 32(3) permits new grounds of appeal unless they relate to a part or amount of the assessment not previously objected to. Since the taxpayer's objection covered the disputed amount, the new ground—relying on the conduit-pipe principle—was permissible. The Court found that refusing to allow the new ground would prevent the true issue from bei…

Source excerpt

• Tax Administration Act
• Income Tax Act
• Prescription Of Tax Assessment
• Grounds Of Objection
• Taxable Capital Gain
• Conduit Pipe Principle

Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776/2017)

Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776/2017) [2018] ZASCA 89; 81 SATC 18 (31 May 2018)

Court

Supreme Court of Appeal

Case number

776/2017

Judges

Navsa, Lewis, Mbha, Davis, Schippers

The Supreme Court of Appeal held that STC prescription had not begun because Char-Trade never filed the required return for the 2007 dividend cycle.

• Prescription Of Tax Assessment
• Secondary Tax On Companies
• Self Assessment
• Connected Person Definition
• Tax-assessment-prescription
• Secondary-tax-on-companies

AB CC v Commission for the South African Revenue Service (13492)

AB CC v Commission for the South African Revenue Service (13492) [2017] ZATC 9 (1 March 2017)

Court

Tax Court

Case number

13492

Judge

Jansen

The Tax Court held that AB CC’s 2007 STC assessment had prescribed and set it aside, rejecting the Commissioner’s late attempt to plead fraud or non-disclosure.

• Secondary Tax On Companies
• Prescription Of Tax Assessment
• Self Assessment
• Non Disclosure
• Income Tax Act
• Tax Administration Act

MTN International (Mauritius) Ltd v Commissioner of South African Revenue Services (275/2013)

MTN International (Mauritius) Ltd v Commissioner of South African Revenue Services (275/2013) [2014] ZASCA 8; 2014 (5) SA 225 (SCA); 76 SATC 217 (14 March 2014)

Court

Supreme Court of Appeal

Case number

275/2013

Judges

Mpati, Lewis, Ponnan, Maya, Wallis

The Supreme Court of Appeal held that an incorrect due date on a SARS revised assessment did not invalidate it. The appeal was dismissed with costs.

• Income Tax Act 58 Of 1962
• Revised Assessment
• Prescription Of Tax Assessment
• Procedural Validity
• Interest Deduction
• Tax-law