South Africa Case Law

Working on Fire v Minister of the Department of Forestry, Fisheries and Environment and Another (Leave to Appeal) (2023/112430)

Working on Fire v Minister of the Department of Forestry, Fisheries and Environment and Another (Leave to Appeal) (2023/112430) [2025] ZAGPPHC 638 (25 June 2025)

Court

North Gauteng High Court, Pretoria

Case number

2023/112430

Judge

R Ramawele

The High Court granted leave to appeal in a VAT dispute, finding reasonable prospects of success on the interpretation of section 64(1) and invoice rectification.

• Leave To Appeal
• Value Added Tax
• Contractual Interpretation
• Rectification Of Invoice
• Leave-to-appeal
• Value-added-tax

Commissioner for the South Revenue Service v Taxpayer BLW (VAT 22504)

Commissioner for the South Revenue Service v Taxpayer BLW (VAT 22504) [2025] ZATC 10 (25 February 2025)

Court

Tax Court

Case number

VAT 22504

Judge

N.P. Mali

The court found that BLW had partially complied with its discovery obligations but had failed to discover all documents referenced in its pleadings, particularly those relating to export transactions and agency arrangements. BLW's objections to the procedure and timing of SARS's applications were dismissed as unfounded, given BLW's own actions and admissions regarding outstanding documents. The court held that the Tax Court Rules, supplemented by the Uniform Rules of Court where necessary, provide adequate mechanisms for discovery and enforcement of compliance. SARS's applications for discove…

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• Value Added Tax
• Discovery Of Documents
• Customs And Excise
• Zero Rated Supplies

Company A (Pty) Ltd v Commissioner for the South African Revenue Service (IT 46204; VAT 22494)

Company A (Pty) Ltd v Commissioner for the South African Revenue Service (IT 46204; VAT 22494) [2024] ZATC 14 (6 November 2024)

Court

Tax Court

Case number

IT 46204; VAT 22494

Judge

Kekana

Tax Court dismissed Company A’s bid to separate issues in a tax appeal, finding the PRASA judgments did not by themselves dispose of the assessments.

• Income Tax Assessment
• Value Added Tax
• Separation Of Issues
• Beneficial Ownership
• Receipt Vs Accrual
• Separation-of-issues

Van Der Westhuizen v Road Accident Fund (21947/2022)

Van Der Westhuizen v Road Accident Fund (21947/2022) [2024] ZAGPPHC 742 (29 July 2024)

Court

North Gauteng High Court, Pretoria

Case number

21947/2022

Judge

E van der Schyff

The court held that the statutory cap of 25% under section 2(2) of the Contingency Fee Act 66 of 1997 includes VAT. The Legislature, when enacting the CFA, was aware of the VAT Act and did not specify that the cap excludes VAT. Section 64(1) of the VAT Act deems any price charged by a vendor to include VAT. Allowing VAT to be charged above the cap would disadvantage clients and undermine the purpose of the CFA, which is to enhance access to justice and regulate legal fees. The court followed the principle in Masango v Road Accident Fund and Others, finding that VAT is not recoverable above th…

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• Contingency Fee Agreements
• Value Added Tax
• Statutory Fee Caps
• Contractual Interpretation

MCG Express (Pty) Ltd v Owenair (Pty) Ltd (2023/069178)

MCG Express (Pty) Ltd v Owenair (Pty) Ltd (2023/069178) [2024] ZAGPJHC 580 (19 June 2024)

Court

South Gauteng High Court, Johannesburg

Case number

2023/069178

Judge

N.S. Krüger

The High Court held that VAT was payable on an aircraft lease and that the respondent’s VAT defence failed. Judgment was granted for payment, interest and costs.

• Specific Performance
• Value Added Tax
• Contractual Terms
• Tacit Terms
• Vat Act Compliance
• Value-added-tax

JJJ (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425)

JJJ (Pty) Ltd v Commissioner for the South African Revenue Service (VAT 22425) [2024] ZATC 7 (16 January 2024)

Court

Tax Court

Case number

VAT 22425

Judge

Fisher

The court held that the taxpayer's application to compel further discovery from SARS was not justified, as the documents sought pertained to SARS's wider industry investigation and were not strictly relevant to the pleaded case. SARS is only required to discover documents it intends to rely on, and the taxpayer has sufficient information to prepare its defence. Similarly, the taxpayer's application for further particulars was dismissed, as the requests were either matters of argument or evidence, not particulars necessary for trial preparation. SARS's application to compel further discovery f…

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• Value Added Tax
• Discovery Of Documents
• Further Particulars
• Section 73 Scheme
• Tax Evasion
• Burden Of Proof

Ken CC v Commissioner for the South African Revenue Service (VAT 22184)

Ken CC v Commissioner for the South African Revenue Service (VAT 22184) [2023] ZATC 15; 86 SATC 511 (8 December 2023)

Court

Tax Court

Case number

VAT 22184

Judges

Dickerson, Sunel Louw, Yolisa Molefe

The court found that Ken CC acted as an agent for foreign tour operators, providing package assembly and arranging services, not as a principal supplying tourism services. Ken CC did not own or control the tourism services, did not alter their nature or value, and only declared its commission as income for VAT purposes. The evidence, including contracts, invoices, and industry practice, demonstrated that Ken CC's role was limited to arranging and booking services on behalf of FTOs, with no direct supply to foreign tourists. SARS's reliance on the XO Africa case was misplaced, as the facts wer…

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• Value Added Tax
• Agency Vs Principal
• Zero Rating
• Late Payment Interest
• Late Payment Penalty
• Tax Administration Act

Commissioner for the South African Revenue Services v Khagiso Afrika Holdings (PTY) LTD and Others (49048/2021)

Commissioner for the South African Revenue Services v Khagiso Afrika Holdings (PTY) LTD and Others (49048/2021) [2023] ZAGPPHC 36 (16 January 2023)

Court

North Gauteng High Court, Pretoria

Case number

49048/2021

Judge

Nyathi

The court found that SARS had established the requirements for a final preservation order under section 163 of the Tax Administration Act. The evidence showed that SOA received substantial funds from Khagiso Afrika Holdings and failed to declare the corresponding output VAT, submitting a false VAT201 return. The pattern of immediate fund transfers among associated companies, including SOA, indicated a clear risk of asset dissipation. The court rejected the respondents' argument that SOA had no assets to preserve, noting that the systematic funneling of funds was designed to frustrate tax coll…

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• Tax Preservation Order
• Value Added Tax
• Asset Dissipation
• Tax Evasion
• Section 163 Taa
• Personal Liability

Commissioner for the South African Revenue Service v Capitec Bank Limited (94/2021)

Commissioner for the South African Revenue Service v Capitec Bank Limited (94/2021) [2022] ZASCA 97; [2022] 3 All SA 641 (SCA); 2022 (6) SA 76 (SCA); 85 SATC 311 (21 June 2022)

Court

Supreme Court of Appeal

Case number

94/2021

Judges

Saldulker, Mocumie, Makgoka, Schippers, Musi

The Supreme Court of Appeal held that Capitec Bank Limited did not charge its customers any consideration for the loan cover supplied under its unsecured lending contracts. The loan cover was provided free of charge, as evidenced by the loan agreements and Capitec's annual report. The supply of credit is an exempt financial service under the VAT Act, and the loan cover was supplied in the course of providing credit, not as a separate taxable supply. The fees charged by Capitec (initiation and service fees) were regulated under the National Credit Act and did not include charges for insurance…

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• Value Added Tax
• Input Tax Deduction
• Exempt Supply
• Financial Services
• Credit Insurance
• Tax Penalty Remission

Rennies Travel (Pty) Ltd v SARS (207/2021)

Rennies Travel (Pty) Ltd v SARS (207/2021) [2022] ZASCA 83; 2022 (6) SA 349 (SCA); 85 SATC 163 (6 June 2022)

Court

Supreme Court of Appeal

Case number

207/2021

Judges

Van der Merwe, Plasket, Hughes, Tsoka, Musi

Supplementary airline-ticket commission was held to be zero-rated VAT as consideration for arranging international passenger transport, and the appeal notice was timeous.

• Value Added Tax
• Zero Rating
• Tax Assessment
• Tax Administration Act
• Appeal Lodgement Period
• Value-added-tax