South Africa Case Law

Structured Mezzanine Investments (Pty) Ltd and Another v Commissioner for the South African Revenue Service (1824/2021)

Structured Mezzanine Investments (Pty) Ltd and Another v Commissioner for the South African Revenue Service (1824/2021) [2022] ZAECMKHC 128; 85 SATC 436 (12 April 2022)

Court

Eastern Cape High Court, Makhanda

Case number

1824/2021

Judge

M.J. Lowe

The court held that the applicants failed to establish any statutory basis for High Court hearings to be held in camera in matters enforcing section 46 of the Tax Administration Act. The confidentiality provisions of the TAA apply to SARS officials but permit disclosure in the course of official duties or where information is public. The applicants did not identify any specific confidential taxpayer information at risk nor demonstrate special circumstances justifying departure from open justice under section 32 of the Superior Courts Act. The practice in the Tax Court does not extend to High…

Source excerpt

• Open Justice
• Taxpayer Information Secrecy
• In Camera Hearing
• Superior Courts Act Section 32
• Tax Administration Act Chapter 6

Public Protector South Africa v Commissioner for the South African Revenue Service (84074/19)

Public Protector South Africa v Commissioner for the South African Revenue Service (84074/19) [2021] ZAGPPHC 467 (15 July 2021)

Court

North Gauteng High Court, Pretoria

Case number

84074/19

Judge

Mabuse

The High Court refused condonation and leave to appeal, finding the Public Protector had no reasonable prospects of success on the SARS taxpayer-information issue.

• Public Protector Powers
• Taxpayer Information Secrecy
• Subpoena Powers
• Condonation For Late Filing
• Constitutional Interpretation
• Condonation-for-late-filing

Chakala and Others v Commissioner for the South African Revenue Services and Another (72539/2016)

Chakala and Others v Commissioner for the South African Revenue Services and Another (72539/2016) [2017] ZAGPPHC 738 (10 November 2017)

Court

North Gauteng High Court, Pretoria

Case number

72539/2016

Judge

E.M Kubushi

The court granted urgent disclosure only of SARS documents referred to in aggravation of sentence, and struck the rest of the application from the roll.

• Taxpayer Information Secrecy
• Discovery Of Documents
• Tax Administration Act
• Urgency In Applications
• Taxpayer-information-secrecy
• Discovery-of-documents

Chakala and Others v Commissioner for the South African Revenue Services and Another (72539/2016)

Chakala and Others v Commissioner for the South African Revenue Services and Another (72539/2016) [2017] ZAGPPHC 711 (10 November 2017)

Court

North Gauteng High Court, Pretoria

Case number

72539/2016

Judge

E.M. Kubushi

The High Court partially granted urgent disclosure of SARS documents referred to during sentencing evidence, but struck other document requests from the roll.

• Taxpayer Information Secrecy
• Discovery Of Documents
• Tax Administration Act
• Criminal Sentencing Evidence
• Taxpayer-information-secrecy
• Discovery-of-documents