South Africa Case Law

MTN International (Mauritius) Ltd v Commissioner of South African Revenue Services (275/2013)

MTN International (Mauritius) Ltd v Commissioner of South African Revenue Services (275/2013) [2014] ZASCA 8; 2014 (5) SA 225 (SCA); 76 SATC 217 (14 March 2014)

Court

Supreme Court of Appeal

Case number

275/2013

Judges

Mpati, Lewis, Ponnan, Maya, Wallis

The Supreme Court of Appeal held that an incorrect due date on a SARS revised assessment did not invalidate it. The appeal was dismissed with costs.

• Income Tax Act 58 Of 1962
• Revised Assessment
• Prescription Of Tax Assessment
• Procedural Validity
• Interest Deduction
• Tax-law