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South Africa Case Law

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Tax Law [2021] ZASCA 116

Mukuru Africa (Pty) Ltd v Commissioner for the South African Revenue Service (520/2020)

Mukuru Africa (Pty) Ltd v Commissioner for the South African Revenue Service (520/2020) [2021] ZASCA 116; 84 SATC 304 (16 September 2021)

Court
Supreme Court of Appeal
Case number
520/2020
Judges
Ponnan, Mbha, Mathopo, Makgoka, Hughes

The SCA held that Mukuru could not apply a new VAT apportionment method retrospectively beyond the limit in section 17(1) proviso (iii).

  • Value Added Tax
  • Apportionment Of Input Tax
  • Vat Rulings
  • Binding General Ruling
  • Retrospective Application
  • Value-added-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.

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