South Africa Case Law

X v Commissioner for the South African Revenue Service (13230)

X v Commissioner for the South African Revenue Service (13230) [2020] ZATC 14 (27 October 2020)

Court

Tax Court

Case number

13230

Judges

Fisher, Aniel Kanee Soma, Tsepang G Tsekoa

The Tax Court dismissed an appeal against a SARS assessment on a R1.67 million payment, finding the taxpayer failed to prove it was non-taxable.

• Income Tax Assessment
• Burden Of Proof
• Additional Tax Penalty
• Shareholder Loan Repayment
• Acknowledgement Of Debt
• Income-tax