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South Africa decisions
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SSN Taxpayer v Commission for the South African Revenue Services (25334) [2023] ZATC 10 (31 March 2023)
The Tax Court held that relocation costs for third-party infrastructure and Town B were not deductible, but allowed deduction of the 66Kv line and set aside understatement penalties.
Taxpayer S v Commissioner for the South African Revenue Service (IT 45997) [2022] ZATC 12 (29 December 2022)
The Tax Court dismissed a strike-out application, holding that SARS could include new factual grounds in its rule 31 statement so long as they did not novate the assessment.
Peter v Comissioner For The South African Revenue Service (A162/20) [2022] ZAGPPHC 550 (18 July 2022)
The court found that SARS acted reasonably in its methodology for estimated assessments, relying on information available when the appellant failed to provide documentation. The appellant's conduct was deemed obstructive and grossly negligent, justifying the imposition of understatement penalties at 125%. The court held that the appellant understated his taxable income by approximately R45 million, and the evidence supported SARS's actions. The appellant's arguments regarding the double-counting of understatement and the remission of interest were rejected, as these issues were not properly p…
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Taxpayer M v Commissioner for the South African Revenue Service (VAT1826) [2022] ZATC 4; 85 SATC 259 (10 May 2022)
The Tax Court dismissed a default-judgment bid, granted condonation for the Commissioner’s late rule 31 statement, and rejected strike-out applications.
Purlish Holdings (Proprietary) Limited v The Commisioner For The South African Revenue Service (76/2018) [2019] ZASCA 4; 81 SATC 204 (26 February 2019)
The SCA held that Purlish’s nil returns, omitted income and VAT non-registration justified understatement penalties, but the Tax Court could not increase them.
A and Another v Commissioner For The South African Revenue Service (IT13725, VAT1426, IT13727, VAT1096) [2018] ZATC 10; 82 SATC 457 (8 February 2018)
The court found that the appellants' failure to submit income tax and VAT returns over multiple years was not justified by any administrative incapacity and constituted gross negligence. The application for tax amnesty in 2006 demonstrated knowledge of tax obligations. The definition of 'understatement' in the Tax Administration Act includes a default in rendering a return, and the penalties are applicable even where no return is submitted. Prejudice to SARS and the fiscus is inherent in the delayed payment and resource allocation required for audits. The penalties for disallowed medical expe…
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Benhaus Mining (Proprietary) Limited v Commissioner of the South African Revenue Services (13863) [2017] ZATC 4; 80 SATC 455 (30 November 2017)
The court held that the appellant did not derive income from mining operations as defined in the Income Tax Act, as it did not hold mining rights and was not exposed to the commercial risks inherent in mining. The appellant's activities constituted contract mining for a fee, which does not qualify for mining capital allowances under section 15(a) and section 36. The court found that the appellant failed to ring-fence income and expenditure per mine or contract, as required by section 36(7E) and (7F), and that its equipment replacement policy could not override the objective useful life for de…
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