South Africa Case Law

XYC CC v Commissioner for the South African Revenue Service (IT14434/2019)

XYC CC v Commissioner for the South African Revenue Service (IT14434/2019) [2019] ZATC 10; 82 SATC 59 (28 June 2019)

Court

Tax Court

Case number

IT14434/2019

Judge

Twala M L

The Tax Court held that commercial building allowances not claimed in earlier years could not be claimed later under section 13quin, and upheld interest on unpaid tax.

• Commercial Building Allowance
• Income Tax Act Section 13quin
• Interest On Tax Arrears
• Year Of Assessment
• Contra Fiscum Rule
• Tax-law