Tax Court: 2025–2023

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery.
Tax Court judgments delivered in another year, can be accessed through the navigation pane above.
Date of DeliveryCase NumberApplicable LegislationKeywords
23 March 2023
VAT 1518Tax Administration Act, 2011Procedure: Jurisdiction to hear application to reinstate appeal.
23 March 2023IT 45935Tax Administration Act, 2011Procedure: Interlocutory application – whether statement delivered by the respondent (“SARS”) in terms of tax court rule 31 may be set aside as an irregular step – proper interpretation of certain rules/sub-rules, in particular the interplay between rules 4, 52(1), 52(6) and 56.
15 March 2023

Tax Administration Act, 2011

Procedure: Interlocutory application to amend pleadings and request for further discovery.
14 March 2023
VAT 1922

Value-Added Tax Act, 1991

Value-added tax: Input tax deduction and levied additional output tax relating to the services supplied – whether the respondent was correct to disallow the input tax deduction and levied additional output tax relating to the services supplied to the appellant in the ‘Des’ purchase on the basis that it was not acquired wholly for the purpose of consumption, use or supply in the course of supplying goods or services supplied in the course of furtherance of the enterprise of the appellant.
23 February 20232022/37

Tax Administration Act, 2011

Employment Tax Incentive Act, 2013

Procedure: Determining good cause in the interest of justice – whether good cause was established not to grant the appellant the default judgment it sought.
21 February 202346206Income Tax Act, 1962Income tax: Set-off of assessed losses – whether the taxpayer may, in terms of section 20(1) of the Income Tax Act, set off (deduct) the balance of the foreign assessed loss from an aircraft partnership trade, as carried forward to the 2018 tax period, against the income received by or accrued to her in the form of recoupments arising from the deemed disposal, under section 9H of the Act, of partnership assets used in the conduct of a foreign trade.

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