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South Africa Case Law

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Tax Law [2020] ZAGPPHC 206

SIP Project Managers (Pty) Ltd v Commissioner for the South African Revenue Service (11521/2020)

SIP Project Managers (Pty) Ltd v Commissioner for the South African Revenue Service (11521/2020) [2020] ZAGPPHC 206; 82 SATC 306 (29 April 2020)

Court
North Gauteng High Court, Pretoria
Case number
11521/2020
Judge
M M Lingenfelder

The High Court held that SARS failed to prove delivery of a final demand before issuing a third-party notice, making the notice null and void.

  • Tax Administration Act
  • Third Party Appointment
  • Letter Of Demand
  • Judicial Review
  • Statutory Compliance
  • Tax-administration-act
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.