F Taxpayer vs SARS: JUDGMENT

Case Information

  • Court: Tax Court of South Africa, Western Cape Division, Cape Town
  • Case No: IT 45842
  • Applicant: F Taxpayer
  • Defendant: Commissioner for the South African Revenue Service (SARS)
  • Judgment Date: 25 February 2022

In the matter of F Taxpayer v SARS, the Tax Court of South Africa was tasked with evaluating the procedural compliance and statutory adherence of the South African Revenue Service (SARS) in the taxpayer’s appeal concerning assessments for the 2016 to 2018 tax years. This case brought into focus SARS’s failure to meet prescribed deadlines and its subsequent application for condonation to excuse these delays. The judgment by Justice J.I. Cloete ultimately underscored the critical importance of procedural compliance by public bodies, especially when dealing with taxpayers’ rights to fair administrative action as guaranteed by the South African Constitution.

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File Type: pdf
File Size: 183 KB
Countries: South Africa
Tags: Administrative Justice, International Tax, Procedural Compliance, Tax Compliance, Tax Risk Management