8 July 2025 – Value-Added Tax Act, 1991, and Tax Administration Act, 2011
Jurisdiction: Whether the jurisdiction of the tax court engaged in instances where the Commissioner for the South African Revenue Service refuses to make a determination under s 17(1) of the Value-Added Tax Act 89 of 1991 (VAT Act) in the terms as sought by a taxpayer – whether such refusal constitutes a decision subject to objection and appeal procedure under the Tax Administration Act 28 of 2011 – interpretation of s 32(1)(a)(iv) of the VAT Act.
