26 November 2025 – Tax Administration Act, 2011
Tax Administration Act 28 of 2011 – Parties bound by agreement entered into lawfully – agreement represented the final agreed position between the parties – intention of the parties can be ascertained from the agreement – intention was a settlement of the appellant’s liabilities of the specified periods – confidence in agreements entered with SARS and its abiding with the terms of those agreements is paramount – appeal upheld.
