South Africa Case Law

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13950)

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13950) [2020] ZATC 8; 82 SATC 373 (24 February 2020)

Court

Tax Court

Case number

13950

Judges

Vally, Freda Venter, Deon Adams

The application for postponement was dismissed because the appellant failed to meet the basic requirements for such relief, including providing a satisfactory and candid explanation for its non-preparedness and the timing of its attorney's withdrawal. The appellant's affidavit was found to be inconsistent with objective facts and lacked candour. The Tax Court held that, in the absence of the appellant and its representatives after the postponement application was dismissed, the appeal was effectively withdrawn. The statutory framework of the Tax Administration Act confines the court's jurisdi…

Source excerpt

• Application For Postponement
• Burden Of Proof
• Tax Assessment Appeal
• Costs Award

Commissioner for the South African Revenue Service v Taxpayer (2013/2012)

Commissioner for the South African Revenue Service v Taxpayer (2013/2012) [2014] ZATC 6 (13 February 2014)

Court

Tax Court

Case number

2013/2012

Judge

Rogers

The Tax Court condoned SARS’s late rule 14 discovery notice, ordered discovery and a pretrial conference, and awarded costs against the taxpayer.

• Income Tax Act Section 11ga
• Discovery Procedure
• Condonation
• Pretrial Conference
• Tax Assessment Appeal
• Tax-court-procedure