17 October 2025 — The South African Revenue Service (SARS) welcomes the favourable judgment handed down on 17 October 2025 by the High Court of South Africa, Gauteng (case no. 2023-047735). This decision came as a result of an application brought by SARS for the sequestration of Mr Tshepo Lucky Montana.
On 5 June 2024, Mr Montana filed a notice of motion and founding affidavit seeking condonation for the late submission of his answering affidavit in the sequestration proceedings. Subsequently, on 14 August 2024, SARS brought an application to strike out, in terms of Rule 6(5) of the Uniform Rules of Court, on the basis that Mr Montana’s founding affidavit contained scandalous, vexatious, and irrelevant allegations.
On 21 July 2025, the Court granted SARS’s application to strike out and dismissed Mr Montana’s condonation application with costs. Mr Montana thereafter filed an application for leave to appeal against this judgment. The matter was heard on 17 October 2025 and the application for leave to appeal was dismissed with costs.
SARS’s strategic intent is to foster a culture of voluntary compliance. To this end, the organisation provides clarity and certainty to taxpayers regarding their legal obligations and continues to make it easy and seamless to comply through modern, enabling digital platforms. Conversely, SARS ensures that non-compliance becomes hard and costly for those who wilfully choose to disregard their tax responsibilities.
Commenting on the matter, SARS Commissioner Edward Kieswetter stated:
“SARS recognises that the vast majority of taxpayers are honest and willing to do the right thing by meeting their registration, filing, and payment obligations. Pursuant to SARS’ mandate of collecting all the revenue due to the fiscus, we will do whatever is legally permissible to deliver on that undertaking. In doing so, SARS will always uphold and respect the right of taxpayers to explore and exercise their constitutionally guaranteed rights to approach courts to seek a whatever remedy they prefer. SARS believes that all South Africans are equal before the law, and the organisation is enjoined by the law to enforce its provisions without fear, favour, or prejudice.”
SARS will not provide any further comment on this matter.
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