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South Africa decisions
Decisions matching the current search
Taxpayer M v Commissioner for the South African Revenue Service (IT 45585) [2022] ZATC 6; 85 SATC 53 (14 January 2022)
Tax Court held that unclaimed ETI for the relevant period was recoverable as payment and not forfeited by the ETIA deeming provisions.
Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776/2017) [2018] ZASCA 89; 81 SATC 18 (31 May 2018)
The Supreme Court of Appeal held that STC prescription had not begun because Char-Trade never filed the required return for the 2007 dividend cycle.
AB CC v Commission for the South African Revenue Service (13492) [2017] ZATC 9 (1 March 2017)
The Tax Court held that AB CC’s 2007 STC assessment had prescribed and set it aside, rejecting the Commissioner’s late attempt to plead fraud or non-disclosure.
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