- May 13, 2022
Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2022-2020
13 May 2022 – Tax Administration Act, 2011
Whether the respondent has shown good cause for its default to timeously file the statement and whether the court should condone the late filing of the respondent’s statement in terms of Tax Court Rule 31 and direct that the appeal (against the imposition of understatement penalties) proceeds on the merits. If the failure is not condoned, whether default judgment in terms of Rule 56(1)(a), read with section 129 of the Act 28 of 2011 should be granted in favour of the applicant.
- May 13, 2022
Legal Counsel – Secondary Legislation – Tariff Amendments 2022
13 May 2022 – Publication details for tariff amendment notice R.2081, as published in Government Gazette 46358 on 13 May 2022, are now available.
- May 13, 2022
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
13 May 2022 – Customs & Excise Act, 1964: Draft Amendment to Rule under sections 59A and 120
Due date for public comment: 27 May 2022
- May 13, 2022
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
13 May 2022 – Customs & Excise Act, 1964: Draft Amendment to Form
Due date for public comment: 27 May 2022
- May 13, 2022
Protests in Musina likely to affect movement at Beit Bridge border post
12 May 2022 – SARS wishes to make you aware of protests currently taking place in and around Musina. Frustrations around service delivery failures are said to be at the root of the protests and have led to burning of objects and blocking of roads, which might hinder travellers moving in and out of Musina through the Beit Bridge border post.
At this point, the situation seems to be worsening, with police having fired rubber bullets near the Musina Mall to disperse crowds. In addition, the protests continue to take place sporadically at night.
During this time, you are kindly advised to keep your vehicles in the truck parks around the border vicinity, and delay going to Musina until the protests have subsided. Travellers wanting to use the Beitbridge border post are advised that they may use the Groblers Bridge border post along the N11. Note that this is the only alternate border post in the Limpopo Province.
We apologise for any inconvenience that may be caused during this time and appeal to all traders and travellers to avoid points of protest and keep safe.
- May 13, 2022
SARS is hiring
- May 12, 2022
Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings (BGRs) – BGR 21-40
12 May 2022 – Income Tax Act, 1962
- May 12, 2022
Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings (BGRs) – BGR 1-20
12 May 2022 – Income Tax Act, 1962
- May 12, 2022
Legal Counsel – Legal Counsel Archive – Binding General Rulings
12 May 2022 – Binding General Rulings (BGRs)
- BGR 30 – Allocation of Direct and Indirect Expenses within and between an Insurer’s Funds
- BGR 8 (Issue 2) – Application of the Principles Enunciated by the Brummeria Case
- May 12, 2022
Legal Counsel – Legal Advisory – Interpretation Notes – IN 101 – 120
12 May 2022 – Interpretation Notes (INs)
- IN 119 – Deductions in Respect of Improvements to Land or Buildings not Owned by a Taxpayer
- IN 102 (Issue 2) – Classification of Risk Policy
- May 12, 2022
Legal Counsel – Legal Advisory – Interpretation Notes – IN 41 – 60
12 May 2022 – Interpretation Notes (INs)
- IN 59 (Issue 2) – Tax Treatment of the Receipt or Accrual of Government Grants
- IN 58 (Issue 3) – The Brummeria Case and the Right to Use Loan Capital Interest Free
- May 12, 2022
Legal Counsel – Legal Counsel Archive – Interpretation Notes
12 May 2022 – Interpretation Notes (INs)
- IN 102 – Classification of Risk Policy and the Once-off Election to Transfer Certain Policies or Classes of Policies Issued Before 2016 to the Risk Policy Fund
- IN 59 – Tax Implications of the Receipt or Accrual of Government Grants and Government Scrapping Payments
- IN 58 (Issue 2) – The Brummeria Case and the Right to Use Loan Capital Interest Free
- May 12, 2022
Legal Counsel – Legal Counsel Publications – Find a Guide – Dividends Tax
12 May 2022 – Dividends Tax
- May 12, 2022
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
12 May 2022 – Customs & Excise Act, 1964
Due date for public comment: 12 June 2022
- May 12, 2022
Legal Counsel – Secondary Legislation – Tariff Amendments 2022
12 May 2022 – Customs & Excise Act, 1964: The tariff amendment notice, scheduled for publication in the Government Gazette, relates to the –
- imposition of provisional payment in relation to anti-dumping duties against the alleged dumping of spades and shovels of a maximum blade width of more than 150mm but not exceeding 200mm originating in or imported from the People’s Republic of China and the alleged dumping of spades and shovels of a maximum blade width of more than 200mm but not exceeding 320mm, picks, other rates (excluding those with not more than 8 prongs) and other forks, with a prong length exceeding 150mm originating in or imported from the Republic of India – ITAC Report 691 (up to and including 12 November 2022).
Publication details will be made available later
- May 12, 2022
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA): 2022-2020
12 May 2022 – Companies Act, 2008
Company law – business rescue – Companies Act 71 of 2008 – s 131(6) –interpretation – s 131(6) provides for the suspension of liquidation proceedings at the time a business rescue application is made – meaning of when business rescue application is ‘made’ – business rescue application must be issued, served by the sheriff on the company and the Commission, and each affected person must be notified of the application in the prescribed manner, to meet the requirements of s 131(6) in order to trigger the suspension of the liquidation proceedings – practice – judgments and orders – interpretation of order – applicable principles – determining the manifest purpose of the order – to be determined by also having regard to the relevant background facts which culminated in it being made
- May 11, 2022
SARS Annual Performance Plan for 2022 – 2023
11 May 2022 – The SARS Annual Performance Plan (APP) for 2022 – 2023 was published. See our Annual Reports, Strategic Plans and Annual Performance Plan webpage for the full list or click here for the new APP.
- May 11, 2022
Legal Counsel – Dispute Resolution & Judgments – Constitutional Court
11 May 2022 – Tax Administration Act, 2011
Tax Administration Act 28 of 2011 – sections 172 and 174 – certified statement filed by South African Revenue Service to be treated as civil judgment – whether susceptible of rescission
Scope of Chapter 9 of Tax Administration Act – whether dispute about alleged payment of self-assessments within scope
- May 11, 2022
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal (SCA): 2022-2020
11 May 2022 – Promotion of Administrative Justice Act, 2000
Administrative law – Promotion of Administrative Justice Act 3 of 2000 (PAJA) – application for review of administrative action – delay in instituting application – s 7(1) of PAJA – no agreement between the parties under section 9(1) for extension of period prescribed in terms of section 7(1) – nor application to court under s 9(2) for extension of the prescribed 180 day period
- May 11, 2022
Legal Counsel – Dispute Resolution & Judgments – High Court: 2022-2020
11 May 2022 – High Court Judgments
- Sasima Investment Holdings (Pty) Ltd v CSARS (59288/2021) [2022] ZAGPPHC (6 May 2022)
- Sookoo and Others v CSARS and Another (49048/21) [2022] ZAGPPHC 285 (3 May 2022)
- Tunica Trading 59 (Proprietary) Limited v CSARS (A145/2021) [2022] ZAWCHC 52 (21 April 2022)
- Structured Mezzanine Investments (Pty) Ltd and Another v CSARS (1824/2021) [2022] ZAECGHC (12 April 2022)
- CSARS v Louis Pasteur Investments (Pty) Ltd and Others (12194/2017) 2022 ZAGPPHC 230 (11 April 2022)
- L’Avenir Wine Estate (Pty) Ltd v CSARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022)
- Mohau and Another v CSARS (10743/2020) [2022] ZAGPPHC (8 March 2022)
- Square Root Logistics (Pty) Ltd v CSARS and Others (D2068/2022) [2022] ZAKZDHC 11 (28 February 2022)
- Silverback Technologies CC v CSARS (74019/2016); Omnico (Pty) Ltd v CSARS (13891/2017); Cytek Cycling Distribution CC v CSARS (15052/2017) [2022] ZAGPPHC (31 January 2022)
- Cell C (Pty) Ltd v CSARS (30959-2019) [2022] ZAGPPHC 152 (11 March 2022)
- Bechan and Another v SARS Customs Investigations Unit and Others (19626/2022) [2022] ZAGPPHC 259 (28 April 2022)
- Africa Cash and Carry (Crown Mines) (Pty) Ltd v CSARS (15467-2021) [2021] ZAGPJHC (31 May 2021)
- Airports Company South Africa SOC Ltd v CSARS (0092-2019) [2021] ZAGPJHC 354 (31 May 2021)
Summaries are available on the high court judgments page