Legal Counsel – Dispute Resolution & Judgments – Tax Court 2028-2026

30 September 2026 – Tax Administration Act, 2011

• SARSTC IT 45931 and VAT 22285 (ADM) [2026] ZATC DBN (23 July 2026)

Whether:

1.  The Commissioner/SARS official was justified in applying section 99(2)(a)(ii) of the Tax Administration Act (TAA) to raise additional assessments for VAT based on a non-existent analysis of bank statements.
2. The Commissioner/SARS official was justified in applying section 99(2)(a)(ii) of the TAA to raise additional assessments for the 2014, 2015 and 2016 years of assessment.