South Africa Case Law

PKM v Commissioner for the South African Revenue Service (IT 46151)

PKM v Commissioner for the South African Revenue Service (IT 46151) [2025] ZATC 9 (14 April 2025)

Court

Tax Court

Case number

IT 46151

Judge

Van Zyl

The Tax Court dismissed PKM’s condonation application for late amendments to its Rule 32 appeal statement, finding inadequate delay explanations and no prospects of success.

• Tax Court Rules
• Condonation
• Amendment Of Pleadings
• Statement Of Grounds Of Appeal
• Tax-court-rules
• Amendment-of-pleadings