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South Africa decisions
Decisions matching the current search
EB Taxpayer v Commissioner of South African Revenue Service (IT 46098) [2024] ZATC 18 (4 December 2024)
The Tax Court held that the parties agreed to suspend litigation during settlement talks, so the taxpayer’s default judgment application was premature.
Commissioner for the South African Revenue Service v Taxpayer C&C (IT 45791; VAT 22288) [2024] ZATC 11 (15 July 2024)
The court held that SARS's rule 31 statements for corporate income tax and VAT were delivered out of time without condonation or agreement, rendering them invalid in terms of binding precedent from VM South Africa. The taxpayer was not obliged to compel SARS to file its rule 31 statement. The court dismissed SARS's rule 30 applications and related condonation applications, finding no prospects of success and noting that the approach taken by SARS was contrary to established procedure. The court exercised its discretion under rule 56(2), postponing the taxpayer's application for default judgme…
Source excerpt
Taxpayer EJP v Commissioner for the South African Revenue Service (IT 76704) [2024] ZATC 22; 87 SATC 331 (24 May 2024)
The Tax Court held that SARS’s Rule 31 statement in a GAAR dispute was an irregular step because it changed the basis of the assessment without a new notice.
Taxpayer N v Commissioner for the South African Revenue Service (2022/37) [2023] ZATC 8; 86 SATC 319 (23 February 2023)
Tax Court case on condonation and default judgment in a PAYE/ETI dispute. The court refused default judgment, accepted the late rule 31 statement, and awarded attorney-client costs.
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