23 September 2026 – Tax Administration Act, 2011 Cuba Dumakude v Bidvest Bank Limited and Another (054716/25) [2026] ZAGPPHC (8 September 2026)
The principal issues are as follows:
- Whether SARS was correct to issue a third-party notice to Bidvest Bank.
- Whether SARS was correct not to issue a final demand prior issuing the notice
- Whether the applicant was entitled to the funds held by Bidvest Bank
