South Africa Case Law

Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd (1303/2023)

Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd (1303/2023) [2025] ZASCA 77 (4 June 2025)

Court

Supreme Court of Appeal

Case number

1303/2023

Judges

Nicholls, Keightley, Musi, Windell, Molitsoane

The Supreme Court of Appeal held that SARS cured its default by complying with a Rule 56(1) notice, so the taxpayer’s default judgment application was irregular.

• Tax Administration Act
• Default Judgment
• Irregular Step
• Condonation
• Tax Court Rules
• Rule 56 Application