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Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023

Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023

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.