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Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023

Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023

9 February 2023 – Tax Administration Act, 2011

Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove.

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