2 June 2025 – Companies Act, 2008, Income Tax Act, 1962, Value-Added Tax Act, 1991, and Tax Administration Act, 2011
Company in business rescue – whether tax liability arising from additional assessment raised by Commissioner for South African Revenue Service (SARS) after commencement of business rescue is a pre- or post-commencement debt – whether such liability may be set off against VAT credit which became due to the company by SARS after the company was placed in business rescue.
