2023 | |||
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Date of Delivery | Parties Involved | Applicable Legislation | Keywords/Summary |
13 March 2023 New! | CSARS v Grand Azania (Pty) Limited (33257/2021) | Companies Act, 1963 Tax Administration Act, 2011 Income Tax Act, 1962 | Liquidation and Tax – Inability to pay debts: Whether the applicant made out a |
7 March 2023 | Henque 3935 CC t/a PQ Clothing Outlet (in Business Rescue) v CSARS (2020/35790) | Companies Act, 2008 Income Tax Act, 1962 Tax Administration Act, 2011 | Business rescue: Whether the Commissioner for the South African Revenue Service (SARS) can set-off a tax liability of a company against the VAT refunds due to the company in |
17 February 2023 New! | Siyandisa Trading (Pty) Ltd v CSARS (A201/2021) | Income Tax Act, 1962 Tax Administration Act, 2011 | Tax Law and Evidence: Depreciation allowance, finance charges, understatement penalty |
31 January 2023 | Lance Dickson Construction CC v CSARS (A211/2021) | Tax Administration Act, 2011 | Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove. |
16 January 2023 New! | CSARS v Khagiso Afrika Holdings (Pty) Ltd and Others (49048/2021) | Tax Administration Act, 2011 | Procedure: Whether or not the provisional order against some of the respondents should be made final. |