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.
2026 | |||
|---|---|---|---|
| Date of Delivery | Case Number | Applicable Legislation | Keywords |
| 18 March 2026 New! | VAT 32666 | Value-Added Tax Act, 1991 | VAT on service fee: Whether VAT on service fees, which the Taxpayer debited against the accounts of its clients in terms of a banker/client agreement, could be deducted as an input tax in subsequent VAT returns after the service fees were subsequently credited to the accounts of the clients. |
| 12 March 2026 | VAT 12167 | Value-Added Tax Act, 1991 | Condonation application |
| 13 January 2026 | IT 77034 | Income Tax Act, 1962 | Application for condonation and to strike out |
