22 December 2021 – Tax Administration Act, 2011: Supreme Court of Appeal judgment
- Purveyors South Africa Mine Services (Pty) Ltd v CSARS (135/2021) [2021] ZASCA 170 (7 December 2021)
Voluntary disclosure – whether taxpayer met the requirements of section 227 of the Tax Administration Act 28
of 2011 – Commissioner for the South African Revenue Service had knowledge of information subsequently
disclosed and prompted taxpayer to comply – disclosure not voluntary –
requirements of section 227 not satisfied – appeal dismissed
