South Africa Case Law

Piet v Commissioner for the South African Revenue Service (3090/2023)

Piet v Commissioner for the South African Revenue Service (3090/2023) [2024] ZAECQBHC 51 (27 August 2024)

Court

Eastern Cape High Court, Gqeberha

Case number

3090/2023

Judge

Govindjee

The court dismissed a challenge to SARS recovering tax debt from a retirement benefit under section 179 of the Tax Administration Act and granted condonation for a late affidavit.

• Tax Recovery
• Third Party Liability
• Retirement Fund Deductions
• Condonation
• Constitutional Right To Social Security
• Tax-recovery