South Africa Case Law

Rampersadh and Another v Commissioner for the South African Revenue Service and Others (5493/2017)

Rampersadh and Another v Commissioner for the South African Revenue Service and Others (5493/2017) [2018] ZAKZPHC 36; 81 SATC 163 (27 August 2018)

Court

Kwazulu-Natal High Court, Pietermaritzburg

Case number

5493/2017

Judge

Gorven

The court found that the refusal by SARS to reduce the applicants' assessments under section 93(1)(d) of the Tax Administration Act is not subject to objection or appeal under the Act, and therefore the applicants were not required to exhaust internal remedies before approaching the High Court for judicial review under PAJA. The High Court's jurisdiction was not ousted in this instance. On the merits, the applicants failed to identify specific, readily apparent undisputed errors in the assessments, and did not provide supporting documentation. The grounds for review under section 6 of PAJA we…

Source excerpt

• Tax Administration Act
• Judicial Review Under Paja
• Exhaustion Of Internal Remedies
• Reduced Assessment
• Administrative Action
• Costs Award

Crookes Brothers Limited v Commissioner of the South African Revenue Services (14179/2017)

Crookes Brothers Limited v Commissioner of the South African Revenue Services (14179/2017) [2018] ZAGPPHC 311; 80 SATC 439 (8 May 2018)

Court

North Gauteng High Court, Pretoria

Case number

14179/2017

Judge

Louw

High Court review of SARS’s refusal to reduce tax assessments failed because the loan terms allowed earlier repayment, so section 31(7) did not apply.

• Tax Administration Act Section 93
• Income Tax Act Section 31
• Reduced Assessment
• Subordination Agreement
• Debt Vs Equity
• Dividends Tax

First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Services (372/10)

First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Services (372/10) [2011] ZASCA 67; 73 SATC 221 (11 May 2011)

Court

Supreme Court of Appeal

Case number

372/10

Judges

Harms, Lewis, Ponnan, Bosielo, Theron

The Supreme Court of Appeal held that section 79A applied, but the taxpayer’s request for a reduced assessment was time-barred from the original 2003 assessment.

• Income Tax Act
• Assessment Periods
• Reduced Assessment
• Interpretation Of Statutes
• Income-tax
• Reduced-assessment