Modibane v South African Revenue Service (09/9651)
Modibane v South African Revenue Service (09/9651) [2011] ZAGPJHC 152; 74 SATC 398 (20 October 2011)
The court held that the certified statement filed by SARS under section 91(1)(b) of the Income Tax Act is not a judgment in the ordinary sense and is therefore not susceptible to rescission. Even if it were considered a judgment, the applicant failed to show sufficient cause for rescission, as he was in wilful default and did not present a bona fide defence. The applicant's argument that SARS was not entitled to obtain judgment while an appeal was pending was rejected, as section 88(1) clearly provides that the obligation to pay tax and SARS's right to recover are not suspended by an appeal u…
Source excerpt
- Income Tax Assessment
- Pay Now Argue Later
- Tax Recovery Mechanisms
- Rescission Of Judgment