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High Court: 2013-2011

[…] ​Appeal against a tariff determination; ‘general purpose’ of utility vehicle ​10 May 2012 ​Aranda Textiles Mills (Pty) Ltd ​Customs and Excise Act, 1964 ​Legal status of anti-dumping duties in Schedule No. 2; sunset reviews; calculation of periods ​29 May 2012 ​Zikhulise Cleaning Maintenance and Transport CC ​Promotion of Administrative Justice Act, 2000 ​Withdrawal of tax clearance […]

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Supreme Court of Appeal: 2022-2020

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above. 2022 Date of Delivery Parties Involved Applicable Legislation Keywords 29 November 2022 New! Pacific Solar Technologies (Pty) […]

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Supreme Court of Appeal: 2013-2011

[…] taxes ​13 September 2013 ​Association of Meat Importers v ITAC (769, 770, 771/2012) ZASCA 108   ​Customs and Excise Act, 1964 International Trade Administration Act, 2002 ​Anti-dumping duties imposed under the Customs and Excise Act, 1964; termination; effect of World Trade Organisation Agreement; effect of regulations promulgated under the International Trade Administration Act, 2002 […]

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Home Office Expenses

[…] home office must therefore be set up solely for the purposes of your trade; and If your remuneration consists only of a salary and similar remuneration, your duties must be mainly performed in this part of the home. It therefore means you must perform more than 50% of your duties in your home office; […]

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COVID-19 Notices

[…] under sections 19A and 120 of the Customs & Excise Act, 1964 – Rule 19A.11, to provide for further deferral period in respect of payment of excise duties on certain products (DAR201) Notice R.876   ​11 August 2020 ​17 June 2020 ​GG 43443 Notice 674 ​Publication of explanatory summary of the Disaster Management Tax […]

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Customs and Excise

[…] requirements set by law. Note: The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn. Accreditation of Clients 15 February 2024 An Overview of Manufacturing Rebate and Drawback Procedures 20 March […]

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Adding or Changing Banking Details

[…] Officer. The municipality must also submit minutes of a special council meeting in which the municipal structure was changed. Please note: Municipalities must submit only the front page of the municipal structure and the parts which show the details of the accounting officer (municipal manager) and CFO. Excise Individuals Cancelled cheque; or a bank-certified […]

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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.  2022 Date of Delivery Case Number Applicable Legislation Keywords 29 December 2022 IT 45997 Tax Administration Act, 2011 Tax administration: […]

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Tax Court: 2019-2017

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.   2019​ ​ ​ ​ ​​Date of Delivery ​Case Number ​Applicable Legislation ​Keywords ​​19 December 2019 ​IT 24819 ​Income Tax Act, 1962 […]

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High Court: 2019-2017

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery. High Court judgments delivered in another year, can be accessed through the navigation pane above. Note: The year group 2016-2014 has been created in order to fit in with the structure of […]

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