AB v Commissioner for the South Revenue Service (35476)
AB v Commissioner for the South Revenue Service (35476) [2022] ZATC 9; 85 SATC 377 (23 August 2022)
The court held that it does not have the power to refer the matter back to SARS for further examination and assessment before the appeal hearing has commenced. Section 129(2)(c) of the Tax Administration Act only permits such referral after the appeal has been heard. The relief sought by SARS is final in effect, as any new assessment would have immediate consequences for the taxpayer and would not be reconsidered in the main proceedings. The absence of pleadings and disputed facts further precludes the granting of the relief at this stage. The point in limine raised by SARS therefore fails.
Source excerpt
- Tax Administration Act
- Referral Back To Commissioner
- Point In Limine
- Final Vs Interim Relief