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South Africa Case Law

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Tax Law [2018] ZATC 4

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13879)

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (13879) [2018] ZATC 4 (6 July 2018)

Court
Tax Court
Case number
13879
Judge
Mabuse

Tax appeal over undeclared receipts, closing stock, understatement penalty, and interest. The court dismissed the appeal but ordered a VAT-related adjustment.

  • Income Tax Assessment
  • Understatement Penalty
  • Value Added Tax Adjustment
  • Burden Of Proof
  • Objection And Appeal Procedure
  • Income-tax
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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.