South Africa Case Law

Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021)

Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28; 2023 (4) SA 488 (SCA); 85 SATC 517 (24 March 2023)

Court

Supreme Court of Appeal

Case number

1205/2021

Judges

Ponnan, Molemela, Gorven, Meyer, Mali

The Supreme Court of Appeal held that the High Court lacked jurisdiction to order the production of the record in the review application because it had not first determined its jurisdiction under section 105 of the Tax Administration Act. Section 105 establishes that a taxpayer may only dispute an assessment by objection and appeal unless the High Court directs otherwise, and such a direction had not been made. The High Court's orders compelling SARS to deliver the record and amending the notice of motion were therefore invalid and constituted nullities. The appeal was upheld, and the High Co…

Source excerpt

• Tax Administration Act
• Jurisdiction Of High Court
• Exceptional Circumstances
• Review Of Tax Assessment

Ntayiya v South African Revenue Services (3613/16)

Ntayiya v South African Revenue Services (3613/16) [2018] ZAECMHC 1; 81 SATC 345 (23 January 2018)

Court

Eastern Cape High Court, Mthatha

Case number

3613/16

Judge

JGA Laing

The High Court dismissed an attorney’s challenge to SARS tax assessments for 2008 to 2013 for procedural non-compliance and lack of a factual basis for review.

• Tax Administration Act
• Review Of Tax Assessment
• Procedural Non Compliance
• Condonation
• Alternative Dispute Resolution
• Tax-administration-act