Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

Home » Latest News » 

Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2022-2020

Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2022-2020

13 May 2022 – Tax Administration Act, 2011

Whether the respondent has shown good cause for its default to timeously file the statement and whether the court should condone the late filing of the respondent’s statement in terms of Tax Court Rule 31 and direct that the appeal (against the imposition of understatement penalties) proceeds on the merits. If the failure is not condoned, whether default judgment in terms of Rule 56(1)(a), read with section 129 of the Act 28 of 2011 should be granted in favour of the applicant.

Share this page on:
Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print