2023 | |||
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Date of Delivery | Parties Involved | Applicable Legislation | Keywords/Summary |
24 July 2023 New! | Trustees of the CC Share Trust and Others v CSARS (38211/21) | Tax Administration Act, 2011 | Whether the applicants had been correctly assessed by SARS – whether the assessments may be set aside because they were unlawfully made for want of compliance by SARS with its own statutes – whether the Commissioner ought to withdraw the assessments. |
17 July 2023 | NCP Alcohols (Pty) Ltd (D7515/2020) | Customs and Excise Act, 1964 Promotion of Administrative Justice Act, 2000 | Customs and Excise: Issues for determination:
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17 July 2023 | Glencore Operations SA (Pty) Ltd and Others v CSARS and Another (15988/2020) | Customs and Excise Act, 1964 | Customs and Excise: Issue for determination:
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6 July 2023 New! | CSARS v M (A5036/2023) | Tax Administration Act, 2011 | Administration and Procedure: Appeal from the Tax Court – whether undeclared receipts and deposits into taxpayer’s personal bank accounts and other accruals were income or the repayment of loans – a factual issue. Definition of “gross income” in section 1 of Act 58 of 1962 – the total amount, in cash or otherwise, received by or accrued to or in favour of a taxpayer not of a capital nature – an assessment is in respect of a specific amount – the taxpayer is required to address every single receipt and accrual, as detailed in the finalisation of audit letter – rule 7 of the Rules of the Tax Court – a taxpayer, in his objection, must specify in detail ‘the specific amount of the disputed assessment objected to’ – section 102(1)(a) of Act 28 of 2011 – ‘[a] taxpayer bears the burden of proving that an amount, transaction, event or item is exempt or otherwise not taxable’ – |
5 July 2023 | Diageo SA (Pty) Ltd v CSARS (A223/2021) | Customs and Excise Act, 1964 | Customs and Excise: Whether the inclusion of vanilla essence in its Cape Velvet liqueur – one of the ingredients marginally affecting the alcohol volume – disqualified the appellant from a lower tax rate. |
29 May 2023 | Lion Match Company (Pty) Ltd v CSARS (A 202/2020; IT 13950) | Tax Administration Act, 2011 Income Tax Act, 1962 | The appeal is twofold, namely:
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24 April 2023 | Tomson NO and Others v CSARS and Another (33918/2021) | Income Tax Act, 1962 | Whether the decision taken on 29 March 2021 by the first respondent (SARS), to decline the trust’s request in terms of section 18A(2A)(b)(i) of Act 58 of 1962 to waive the minimum distribution requirements provided by the section, should be reviewed. |
24 April 2023 | I-Cat International Consulting (Pty) Ltd v CSARS (41667/2021) | Tax Administration Act, 2011 | Whether a decision of the Respondent (a request submitted by I-Cat to SARS for a reduced assessment in terms of section 93 of Act 28 of 2011 in respect of the I-Cat’s 2015 tax assessment) dated 26 January 2021 should be reviewed and set aside. |
24 March 2023 | CSARS v Pearlstock (Pty) Ltd (A2/2021) | Customs and Excise Act, 1964 | Excise duty: the classification or the interpretation of the TH of the goods, that is, of the PVC panels; whether the PVC Panels were “cellular” in ‘design and structure’ as contended by the respondent and as upheld by the court a quo, thus falling under TH 3921.12, or, whether the PVC used to produce the panels, although appearing to be externally ‘cellular in construction’, were not necessarily “cellular” as contended by the Commissioner, thus falling under TH 39.16; whether the evidence of Professor John, which the appellant (the Commissioner) relied on, was admissible. |
13 March 2023 | CSARS v Grand Azania (Pty) Limited (33257/2021) | Companies Act, 1973 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 | 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 | 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. |