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South Africa Case Law

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Tax Law [2022] ZASCA 142

Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021)

Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021) [2022] ZASCA 142; [2023] 1 All SA 330 (SCA); 2023 (1) SA 420 (SCA); 85 SATC 235 (24 October 2022)

Court
Supreme Court of Appeal
Case number
805/2021
Judges
Dambuza, Makgoka, Gorven, Weiner, Salie-Hlophe

The SCA held that MTN’s VAT declaratory application over pre-paid vouchers was inappropriate because the facts were not sufficiently clear or uncontested.

  • Value Added Tax Act
  • Declaratory Orders
  • Administrative Action
  • Private Binding Ruling
  • Tax Dispute Resolution
  • Value-added-tax
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Tax Law [2019] ZATC 2

Taxpayer v Commissioner for the South African Revenue Services (VAT2063)

Taxpayer v Commissioner for the South African Revenue Services (VAT2063) [2019] ZATC 2; 82 SATC 271 (15 November 2019)

Court
Tax Court
Case number
VAT2063
Judge
K M Savage

The Tax Court dismissed an appeal seeking retrospective approval of a VAT apportionment method, holding that section 17(1) of the VAT Act limited retrospectivity.

  • Vat Apportionment
  • Private Binding Ruling
  • Retrospective Application
  • Binding General Ruling 16
  • Input Tax Deduction
  • Vat-apportionment
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.