South Africa Case Law

Taxpayer S v Commissioner for the South African Revenue Service (IT 45931; VAT 22285)

Taxpayer S v Commissioner for the South African Revenue Service (IT 45931; VAT 22285) [2025] ZATC 2 (6 February 2025)

Court

Tax Court

Case number

IT 45931; VAT 22285

Judge

Mathenjwa

The Tax Court dismissed a bid to compel further SARS discovery, holding that discovery need not create or reformat documents and that redactions were lawful.

• Tax Administration Act
• Discovery Procedure
• Estimation Of Tax Assessment
• Section 46 Notices
• Tax-discovery
• Sars