Mr A v Commissioner For The South African Revenue Service (IT13726)
Mr A v Commissioner For The South African Revenue Service (IT13726) [2018] ZATC 8; 81 SATC 373 (13 February 2018)
The court found that the respondent failed to comply with the procedural requirements set out in sections 40 and 42 of the Tax Administration Act, as the appellant was not kept informed of the audit, was not provided with written reasons or conclusions, and was deprived of the opportunity to respond to the issues raised. This procedural non-compliance violated the principle of legality and the constitutional right to lawful, reasonable, and fair administrative action. As a result, the additional assessment issued by the respondent was invalid and must be set aside. The merits of the farming e…
Source excerpt
- Additional Assessment
- Severance Benefit Taxation
- Procedural Fairness
- Tax Administration Act
- Principle Of Legality