South Africa Case Law

X v Commissioner for the South African Revenue Service (13380)

X v Commissioner for the South African Revenue Service (13380) [2016] ZATC 3; 78 SATC 165 (27 January 2016)

Court

Tax Court

Case number

13380

Judges

C Pretorius, Z Mabhoza, D Fisher

The Tax Court reduced an understatement penalty from 50% to 35%, finding SARS bore the burden of proof and that no loss to the fiscus was a mitigating factor.

• Income Tax Act
• Tax Penalties
• Burden Of Proof
• Transitional Provisions
• Trust Income
• Tax-penalties