South Africa Case Law

Mr X v Commissioner for the South African Revenue Service (VAT 867)

Mr X v Commissioner for the South African Revenue Service (VAT 867) [2015] ZATC 7 (26 June 2015)

Court

Tax Court

Case number

VAT867

Judges

Daffue, J. Liebenberg, B. Mathibela

Tax appeal over VAT assessment partially succeeded: output tax was remitted, but most input tax claims failed because the expenses belonged to the close corporation.

• Vat Assessment
• Input Tax Deduction
• Output Tax Liability
• Burden Of Proof
• Tax Invoice Compliance
• Vat-assessment