South Africa Case Law

L'Avenir Wine Estate (Pty) Ltd v Commissioner for the South African Revenue Service (16112/2021)

L'Avenir Wine Estate (Pty) Ltd v Commissioner for the South African Revenue Service (16112/2021) [2022] ZAWCHC 28; 84 SATC 295 (11 March 2022)

Court

Western Cape High Court, Cape Town

Case number

16112/2021

Judge

J Cloete

The High Court dismissed L’Avenir Wine Estate’s application to compel SARS to assess a disputed tax period, finding the papers were not properly framed for review relief.

• Tax Clearance Certificate
• Mandamus
• Review Under Paja
• Tax Assessment Periods
• Procedural Conversion
• Administrative Decision Review

Passenger Rail Agency of South Africa v Swifambo Rail Agency (Pty) Ltd (2015/42219)

Passenger Rail Agency of South Africa v Swifambo Rail Agency (Pty) Ltd (2015/42219) [2017] ZAGPJHC 177; [2017] 3 All SA 971 (GJ); 2017 (6) SA 223 (GJ) (3 July 2017)

Court

South Gauteng High Court, Johannesburg

Case number

2015/42219

Judge

Francis

The High Court set aside PRASA’s locomotive tender to Swifambo, condoned a long PAJA delay, and held the award was tainted by irregularities and fronting.

• Public Procurement
• Promotion Of Administrative Justice Act
• Fronting Practices
• Just And Equitable Remedy
• Tax Clearance Certificate
• Bid Specification Manipulation

Afriline Civils (Pty) Ltd v Minister of Rural Development and Land Reform and Another; Asla Construction (Pty) Ltd v Head of the Department of Rural Development and Land Reform and Another (A356-2016; A4157-2016; 5222-16)

Afriline Civils (Pty) Ltd v Minister of Rural Development and Land Reform and Another; Asla Construction (Pty) Ltd v Head of the Department of Rural Development and Land Reform and Another (A356-2016; A4157-2016; 5222-16) [2016] ZAWCHC 216 (6 December 2016)

Court

Western Cape High Court, Cape Town

Case number

A356/2016; A4157/2016; 5222/16

Judges

Baartman, Bozalek, Nuku

The court found that the exclusion of the appellants for failing to submit tax clearance certificates for TT Innovations was procedurally unfair and irrational. The Bid Evaluation Committee (BEC) initially accepted the explanation that TT Innovations was a division of Martin & East (Pty) Ltd, based on legal advice and the letters submitted by the appellants. However, the Provincial Bid Adjudication Committee (PBAC) instructed the BEC to ignore these letters without justification, and the National Bid Adjudication Committee (NBAC) made the award based on this flawed process. The court held tha…

Source excerpt

• Tender Review
• Procedural Fairness
• Tax Clearance Certificate
• Bid Evaluation
• Division Vs Legal Persona
• Preferential Procurement

Chittenden N.O and Another v Commissioner of South Africa Revenue Services and Another (12795/14)

Chittenden N.O and Another v Commissioner of South Africa Revenue Services and Another (12795/14) [2014] ZAGPPHC 51; 76 SATC 397 (18 February 2014)

Court

North Gauteng High Court, Pretoria

Case number

12795/14

Judge

BAQWA

The High Court struck an application for a tax clearance certificate off the roll, holding that the refusal had to be challenged by review under PAJA.

• Tax Clearance Certificate
• Business Rescue
• Administrative Action
• Mandamus
• Tax Debt
• Promotion Of Administrative Justice Act

Alexander Maintance and Electrical Services CC and Another v Nyandeni Local Municipality and Another (2896/11)

Alexander Maintance and Electrical Services CC and Another v Nyandeni Local Municipality and Another (2896/11) [2012] ZAECMHC 10 (21 June 2012)

Court

Eastern Cape High Court, Mthatha

Case number

2896/11

Judge

Z.M. Nhlangulela

The court found that the respondent acted unlawfully by excluding the performed portion of the contract when reconsidering the tender, contrary to the previous court order requiring reconsideration of the tender in its original scope. The respondent's reliance on Oudekraal and Logbro Properties was misplaced, as those cases were distinguishable on the facts. The applicants' complaint regarding the lack of a valid tax clearance certificate was upheld, as the respondents failed to provide evidence of compliance. The financial viability assessment was found to be prejudicial to the applicants. H…

Source excerpt

• Public Procurement
• Judicial Review
• Promotion Of Administrative Justice Act
• Preferential Procurement Policy Framework Act
• Financial Viability In Tender
• Tax Clearance Certificate

Zikhulise Cleaning Maintenace and Transport CC v Commissioner for South African Revenue Services and Another (28084/2012)

Zikhulise Cleaning Maintenace and Transport CC v Commissioner for South African Revenue Services and Another (28084/2012) [2012] ZAGPPHC 91 (29 May 2012)

Court

North Gauteng High Court, Pretoria

Case number

28084/2012

Judge

Wright

The High Court granted interim relief against SARS after finding the tax clearance certificate was invalidated without prior notice or a hearing.

• Tax Clearance Certificate
• Procedural Fairness
• Interim Relief
• Review Of Administrative Action
• Tax-clearance-certificate
• Procedural-fairness

Mpumalanga Steam and Boiler Works CC v Minister of Public Works and Others (22023/08)

Mpumalanga Steam and Boiler Works CC v Minister of Public Works and Others (22023/08) [2010] ZAGPPHC 128 (30 September 2010)

Court

North Gauteng High Court, Pretoria

Case number

22023/08

Judge

Murphy

The court found that the award of the tender to Tokologo Technical Assignments CC was unlawful because the Tax Clearance Certificate submitted was not valid, as confirmed by SARS. The Committee and officials failed in their duty to verify the certificate's validity when the issue was raised, contravening Regulation 16. The court held that the appropriate remedy was to set aside the award and contract, but declined to substitute its own decision for that of the administrator due to the lapse of time, changes in pricing and budgeting, and insufficient evidence to justify substitution. The court…

Source excerpt

• Preferential Procurement Policy Framework Act
• Tax Clearance Certificate
• Judicial Review
• Remedies Under Paja
• Punitive Costs
• Fraudulent Tender Documents

IMVUSA Trading 134CC and Another v Dr. Ruth Mompati Disctrict Municipality and Others (2628/08)

IMVUSA Trading 134CC and Another v Dr. Ruth Mompati Disctrict Municipality and Others (2628/08) [2008] ZANWHC 46 (20 November 2008)

Court

North West High Court, Mafikeng

Case number

2628/08

Judge

A Landman

Review of a municipal tender award dismissed after the court found a late tax clearance certificate could be condoned as a bona fide mistake.

• Public Procurement
• Tender Review
• Tax Clearance Certificate
• Preferential Procurement Policy Framework Act
• Municipal Finance Management
• Fair Administrative Action

Basadi Joint Venture and Others v MEC of Education for the Province of the Free State and Others

Basadi Joint Venture and Others v MEC of Education for the Province of the Free State and Others [2004] ZAFSHC 74 (29 July 2004)

Court

Free State High Court, Bloemfontein

Case number

1455/2004

Judge

C.B. Cillié

The court dismissed a tender review, holding that the joint venture’s bid was properly excluded for failing to submit a tax clearance certificate.

• Tender Review
• Preferential Procurement Regulations
• Tax Clearance Certificate
• Legitimate Expectation
• Estoppel
• Tender-review