South Africa Case Law

AD CC v Commissioner for the South African Revenue Service (VAT 1069)

AD CC v Commissioner for the South African Revenue Service (VAT 1069) [2014] ZATC 11 (3 June 2014)

Court

Tax Court

Case number

VAT 1069

Judges

Graham Lopes, Absolom Phiri, Goolam Gani

The Tax Court reduced a 200% VAT additional tax penalty to 100%, finding the appellant deliberately failed to remit VAT collected over several years.

• Value Added Tax
• Additional Tax Penalty
• Tax Administration Act Transitional
• Burden Of Proof
• Quantum Of Penalty
• Value-added-tax