South Africa Case Law

CZY (In Liquidation) v Commission for the South African Revenue Service (IT 45997)

CZY (In Liquidation) v Commission for the South African Revenue Service (IT 45997) [2024] ZATC 4; 87 SATC 255 (27 February 2024)

Court

Tax Court

Case number

IT 45997

Judge

Ingrid Opperman

The court found that the applicant provided a reasonable and justified explanation for the delay in delivering the rule 36(6) notice, given the volume and technical nature of the discovered documents and the need to consult with liquidators and former employees. The court held that, on a prima facie basis, at least one category of documents sought was relevant to the issues in dispute, specifically those relating to the decision to impose understatement penalties. The applicant acted bona fide, and there was no evidence of intentional non-compliance or prejudice to SARS. The interests of just…

Source excerpt

• Condonation
• Tax Discovery
• Understatement Penalty
• Section 24c Allowance
• Tax Administration Act
• Interest On Tax

Big G Restaurants (Pty) Limited v Commissioner for the South African Revenue Service (CCT13/19)

Big G Restaurants (Pty) Limited v Commissioner for the South African Revenue Service (CCT13/19) [2020] ZACC 16; 2020 (6) SA 1 (CC); 2020 (11) BCLR 1297 (CC); 82 SATC 403 (21 July 2020)

Court

Constitutional Court

Case number

CCT13/19

Judges

Froneman, Jafta, Khampepe, Madlanga, Majiedt, Mhlantla, Theron, Tshiqi, Victor

The Constitutional Court held that Big G’s customer income did not qualify for a section 24C allowance because the income and refurbishment obligations arose under different contracts.

• Income Tax Act
• Section 24c Allowance
• Contractual Interpretation
• Franchise Agreements
• Future Expenditure
• Deductibility