South Africa Case Law

Taxpayer D v Commissioner for the South African Revenue Service (VAT 1518)

Taxpayer D v Commissioner for the South African Revenue Service (VAT 1518) [2023] ZATC 5 (23 March 2023)

Court

Tax Court

Case number

VAT 1518

Judge

Dlamini

The Tax Court held it lacked jurisdiction to reinstate withdrawn VAT and income tax appeals, and upheld SARS’s point in limine.

• Tax Court Jurisdiction
• Withdrawal Of Appeal
• Reinstatement Of Appeal
• Tax Administration Act
• Rule 42 Tax Court Rules
• Rule 49 Uniform Rules