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Tax Court: 2022-2020

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.
 
2021 
Date of DeliveryCase NumberApplicable LegislationKeywords
16 July 2021
New!
SARSTC 14232Income Tax Act, 1962Income tax; whether income was to revenue or capital in nature
21 June 2021
New!

SARSTC VAT 1908Value-Added Tax Act, 1991Value-added tax; whether the appellant was correct in deeming a supply as exempt
18 June 2021
New!

SARSTC IT 24888Tax Administration Act, 2011Tax administration; sections 222 and 223; whether the respondent was entitled to charge a 25% understatement penalty on the taxpayer
4 June 2021
New!
SARSTC 24682Tax Administration Act, 2011Tax administration; whether the appellant was entitled to a continuance of the matter
31 May 2021
New!
SARSTC IT 25242Income Tax Act, 1962
Tax Administration Act, 2011
Income tax; whether the Appellant was entitled to deductions and waiver of penalty
31 May 2021
New!
SARSTC 0092/2019Tax Administration Act, 2011Tax administration; Tax Court Rule 42; whether the applicant was entitled to amend its objection
18 May 2021
New!
SARSTC IT 25390Income Tax Act, 1962Income tax; section 30; whether the Appellant was entitled to be deemed to be a PBO
23 April 2021SARSTC 13395Income Tax Act, 1962Income tax; whether the appellant was liable for capital gains tax
31 March 2021
SARSTC IT 13178Income Tax Act, 1962Income tax; whether the appellant should be taxed on unexplained deposits in its bank account
30 March 2021
SARSTC VAT 1999

Tax Administration Act, 2011
Value-Added Tax, 1991

Value-added tax; Rules of the Court; whether the appellant could amend its Rule 32 Statement
18 March 2021SARSTC IT 24918

Income Tax Act, 1962

Income tax; capital gains; whether the appellant was liable for capital gains tax under section 25B of the Income Tax Act
25 February 2021
SARSTC IT 24606Income Tax Act, 1962Income tax; whether the appellant could claim capex in terms of section 15(b) of the Income Tax Act
27 January 2021
SARSTC IT 24578Tax Administration Act, 2011Tax administration; Rules of the Court; whether the appellant was entitled to amend its Rule 32 Statement
6 January 2021SARSTC IT 14305Income Tax Act, 1962Income tax; separation of issues; whether the appellant’s application to separate issues under Rule 33(4) should be allowed
 
2020 
Date of DeliveryCase NumberApplicable LegislationKeywords
11 December 2020Estate Duty Act, 1955Estate duty; separation of issues; whether certain Kruger coins should be valued under section 5(1) of the Estate Duty Act
11 December 2020
SARSTC VAT 1715Value-Added Tax Act, 1991

Value-added tax; output tax; commission; airline; whether the appellant was liable for output tax in respect of commissions on airline tickets

9 December 2020SARSTC 14184 (IT) 14186 (PAYE) 1544 (VAT)Income Tax Act, 1962
Value-Added Tax Act, 1991
Income tax; value-added tax; whether the appellant was liable for understatement penalty (USP)
26 November 2020SARSTC VAT 1904Value-Added Tax Act, 1991Value-added tax; whether the appellant was entitled to the deduction it claimed under section 16(3)(c) of the VAT Act
25 November 2020SARSTC 24674Income Tax Act, 1962

Income tax; taxpayer in assessed loss position; SARS in determining taxpayer’s liability to tax imposed an understatement penalty (USP) for no reasonable grounds for tax position taken.

Dispute:

  • Onus – Bona fide/inadvertent error
  • Prejudice SARS
12 November 2020SARSTC IT 24502; IT 24503Income Tax Act, 1962Income tax; strike out; novation; whether the appellants’ application to strike out and dismiss the respondent’s Rule 31 Statement should be allowed
27 October 2020SARSTC 13230Income Tax Act, 1962Income tax; gross income; whether the respondent was correct to include in the appellant’s gross income certain foreign income amounts
20 October 2020SARSTC 0035/2018Tax Administration Act, 2011Tax administration; whether the appellant, by way of a Rule 56 application, was entitled to judgment against the respondent
1 September 2020SARSTC 0085/2019Tax Administration Act, 2011Tax administration; whether the appellant was entitled to the relief it sought in terms of filing a late objection
31 August 2020SARSTC 14302Tax Administration Act, 2011Tax administration; whether the appellant was entitled to the relief sought under a Rule 56 application wherein it sought to compel the respondent to discover certain documents
3 June 2020SARSTC 0034/2019Tax Administration Act, 2011Tax administration; whether the appellant was entitled to the relief sought under a Rule 56 application wherein it argued that SARS failed to comply with a court order
1 June 2020SARSTC 0037/2019Tax Administration Act, 2011Tax administration; whether the Appellant was entitled to the relief it sought in terms of a Rule 52 application
27 May 2020SARSTC 24720Tax Administration Act, 2011Tax administration; whether an alteration of an assessment is competent
29 April 2020SARSTC VAT 1712 
(Fringe benefit)
Value-Added Tax Act, 1991Value-added tax; fringe benefit; whether the Appellant was liable for output tax in respect of fringe benefits under section 18(3) of the VAT Act
29 April 2020SARSTC VAT 1712 (Supply)Value-Added Tax Act, 1991Value-added tax; supplies; whether the Appellant was entitled to input tax claims and whether it met the requirement of “supplies”” in the VAT Act
27 March 2020SARSTC 13720Tax Administration Act, 2011Tax administration; revised assessments; USP; methodology; whether the Respondent was entitled to revise certain assessments and impose a USP on the Appellant
3 March 2020SARSTC VAT 1626Value-Added Tax Act, 1991Value-added tax; input tax; whether the appellant was entitled to certain input tax deductions
25 February 2020
New!
SARSTC VAT 1857Value-Added Tax Act, 1991

Value-added tax; input tax; whether the respondent was entitled to reduce the Appellant’s notional input tax claims

The respondent (being the appellant in the case a quo) withdrew from the appeal. A notice of withdrawal of opposition and abandonment of judgment in favour of SARS was therefore issued by the high court under section 141 of the Tax Administration Act, 2011.

24 February 2020SARSTC 13950Tax Administration Act, 2011Tax administration; postponement; whether the Appellant’s application for a postponement should be entertained

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