South Africa Case Law

ABC Limited v Commissioner for the South African Revenue Service (VAT 189)

ABC Limited v Commissioner for the South African Revenue Service (VAT 189) [2010] ZATC 2; 72 SATC 229 (6 May 2010)

Court

Tax Court

Case number

VAT 189

Judge

C J Claassen

The Tax Court held that SARS may raise new grounds in its Rule 10 statement, dismissed the application, and ordered the taxpayer to pay costs.

• Value Added Tax
• Rule 10 Statement
• Grounds Of Assessment
• Administrative Fairness
• Value-added-tax
• Tax-court-rule-10