SACS (Louis Trichardt) (Pty) Ltd v Commissioner for the South African Revenue Service (40420/2020 ; 17064/2021)
SACS (Louis Trichardt) (Pty) Ltd v Commissioner for the South African Revenue Service (40420/2020 ; 17064/2021) [2022] ZAGPPHC 710 (14 July 2022)
The court held that the default judgment by Cloete J in the Tax Court did not address the merits of the dispute regarding the interpretation and application of sections 10(1)(zI), 11(g), and 8(4)(a) of the Income Tax Act. Therefore, it did not constitute a 'final decision' for purposes of the APA, and SARS was not precluded from auditing or assessing the applicant's tax liabilities for the 2013-2019 tax years. The APA required a reasoned judgment on the merits to resolve the parties' divergent interpretations, which had not occurred. Regarding prescription, the court found that section 99(1)(…
Source excerpt
- Tax Administration Act
- Income Tax Act
- Prescription Of Tax Assessments
- Public Private Partnerships
- Default Judgment
- Jurisdiction Of High Court