South Africa Case Law

Aveng Mining Shafts and Underground v Commissioner for the South African Revenue Service (1192/2023)

Aveng Mining Shafts and Underground v Commissioner for the South African Revenue Service (1192/2023) [2025] ZASCA 20 (17 March 2025)

Court

Supreme Court of Appeal

Case number

1192/2023

Judges

Zondi, Keightley, Koen, Coppin, Bloem

The Supreme Court of Appeal held that Aveng was not entitled to deduct input tax on accommodation and food expenses for project employees under s 17(2)(a)(i)(bb) of the Value-Added Tax Act. The Court found that Aveng's enterprise does not involve making taxable supplies of entertainment, and the entertainment expenses were not acquired for that purpose. Furthermore, Aveng did not recover the charges for entertainment directly from its employees, nor did it establish that all direct and indirect costs were covered by charges to clients. The statutory exceptions permitting input tax deductions…

Source excerpt

• Value Added Tax Act
• Input Tax Deduction
• Entertainment Expenses
• Statutory Interpretation

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

Working on Fire v Minister of the Department of Forestry, Fisheries and Environment and Another (2023/112430) [2025] ZAGPPHC 299 (12 March 2025)

Court

North Gauteng High Court, Pretoria

Case number

2023/112430

Judge

R Ramawele

The High Court held that Working on Fire could not recover additional VAT from the department where the contract was VAT-inclusive and the claim lacked a proper cause of action.

• Value Added Tax Act
• Contractual Interpretation
• Public Finance Management Act
• Rectification Of Invoices
• Estoppel
• Budgetary Limits

S v Serame and Others (A57/2022)

S v Serame and Others (A57/2022) [2024] ZAFSHC 309 (3 October 2024)

Court

Free State High Court, Bloemfontein

Case number

A57/2022

Judge

Daniso

The High Court condoned the late filing of the respondent’s submissions and granted the State leave to appeal against specified sentences.

• Fraud
• Tax Evasion
• Sentencing Principles
• Confiscation Order
• Value Added Tax Act
• Criminal Procedure Act

Citibank, N.A. South African Branch and Another v Commissioner for the South African Revenue Service (2022/043103)

Citibank, N.A. South African Branch and Another v Commissioner for the South African Revenue Service (2022/043103) [2023] ZAGPPHC 1209; 2024 (1) SA 429 (GP); 87 SATC 321 (20 September 2023)

Court

North Gauteng High Court, Pretoria

Case number

2022/043103

Judge

Mooki

The High Court dismissed a VAT declaratory application about seconded employees, holding the applicants failed to show they were the employees’ employers for tax purposes.

• Value Added Tax Act
• Imported Services
• Employment Relationship For Tax
• Declaratory Relief
• Remuneration Definition
• Value-added-tax

Van Der Schyff v S (A94/22)

Van Der Schyff v S (A94/22) [2023] ZAWCHC 70 (4 April 2023)

Court

Western Cape High Court, Cape Town

Case number

A94/22

Judge

Thulare

The High Court dismissed a bail appeal in a large-scale VAT fraud prosecution, finding the appellant’s conduct showed a risk to the fiscus and the criminal justice system.

• Bail Appeal
• Fraud
• Money Laundering
• Prevention Of Organised Crime Act
• Value Added Tax Act
• Tax Administration Act

Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021)

Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021) [2022] ZASCA 142; [2023] 1 All SA 330 (SCA); 2023 (1) SA 420 (SCA); 85 SATC 235 (24 October 2022)

Court

Supreme Court of Appeal

Case number

805/2021

Judges

Dambuza, Makgoka, Gorven, Weiner, Salie-Hlophe

The SCA held that MTN’s VAT declaratory application over pre-paid vouchers was inappropriate because the facts were not sufficiently clear or uncontested.

• Value Added Tax Act
• Declaratory Orders
• Administrative Action
• Private Binding Ruling
• Tax Dispute Resolution
• Value-added-tax

Commissioner for the South African Revenue Services v Tourvest Financial Services (Pty) Ltd (435/2020)

Commissioner for the South African Revenue Services v Tourvest Financial Services (Pty) Ltd (435/2020) [2021] ZASCA 61; 2021 (5) SA 86 (SCA); 84 SATC 62 (25 May 2021)

Court

Supreme Court of Appeal

Case number

435/2020

Judges

Ponnan, Mbha, Schippers, Gorven, Kgoele

The SCA held that currency exchange through branches created a mixed VAT supply: the commission was taxable, but the underlying service remained exempt, requiring input tax apportionment.

• Value Added Tax Act
• Input Tax Apportionment
• Exempt Supply
• Financial Services Definition
• Taxable Supply
• Tax Refund Assessment

Pricewaterhousecoopers Inc and Another v Minister of Finance and Another (25705/2019)

Pricewaterhousecoopers Inc and Another v Minister of Finance and Another (25705/2019) [2021] ZAGPPHC 38; 2021 (3) SA 213 (GP); 83 SATC 253 (2 February 2021)

Court

North Gauteng High Court, Pretoria

Case number

25705/2019

Judge

Kollapen

The court held that the constitutional challenge must be confined to section 39(7) of the VAT Act, which governs the remittal of interest. The legislative change in 2010 shifted the basis for remittal from loss to the fiscus to circumstances beyond the taxpayer's control. The court found that this shift was rational and not arbitrary, as it aligns with the objectives of efficient tax collection and incentivising compliance. The applicants' argument that interest should only be retained where there is loss to the fiscus ignores the deterrent function of interest and the impracticality of the p…

Source excerpt

• Value Added Tax Act
• Remittal Of Interest
• Arbitrary Deprivation Of Property
• Rationality Review
• Section 25 Constitution
• Administrative Discretion

Consol Glass (Pty) Ltd v Commissioner for the South African Revenue Service (1010/2019)

Consol Glass (Pty) Ltd v Commissioner for the South African Revenue Service (1010/2019) [2020] ZASCA 175; 83 SATC 186 (18 December 2020)

Court

Supreme Court of Appeal

Case number

1010/2019

Judges

NAVSA, WALLIS, MAKGOKA, SUTHERLAND, UNTERHALTER

The SCA held that Consol Glass could not claim input tax on refinancing-related local services and had to account for VAT on imported services.

• Value Added Tax Act
• Input Tax Deduction
• Imported Services
• Taxable Supply Definition
• Exempt Supply
• Financial Services

Khusela Solutions (Pty) Ltd v Derick Knoll Telecoms (Pty) Ltd (45829/18)

Khusela Solutions (Pty) Ltd v Derick Knoll Telecoms (Pty) Ltd (45829/18) [2019] ZAGPPHC 949 (13 December 2019)

Court

North Gauteng High Court, Pretoria

Case number

45829/18

Judge

VM Movshovich

The High Court dismissed an exception to a plea in a VAT dispute, holding that a factual denial of supply could still found a defence.

• Value Added Tax Act
• Exception Procedure
• Credit Note Issuance
• Assignment Of Rights
• Output Vat Liability
• Exception-procedure