South Africa Case Law

Mr A v Commissioner for the South African Revenue Service (0059/2019)

Mr A v Commissioner for the South African Revenue Service (0059/2019) [2021] ZATC 20 (30 November 2021)

Court

Tax Court

Case number

0059/2019

Judge

Olsen

The Tax Court held that SARS was not obliged to request documents under rule 8 before declaring the taxpayer’s objections invalid and dismissed the application.

• Tax Administration Act
• Income Tax Assessment
• Procedural Validity Of Objection
• Rule 8 And Rule 7 Interpretation
• Tax-administration-act
• Tax-objections