SOUTH AFRICA: Kusasa Refining (Pty) Ltd v Commissioner for South African Revenue Services

Dr Daniel N Erasmus 20 February 2024

The Kusasa Refining Commissioner tax case is a legal dispute between Kusasa Refining (Proprietary) Limited, a company that operates a crude oil refinery in South Africa, and the Commissioner for the South African Revenue Services (SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently...), the tax authorityTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... of the country.

The case involves the failure of SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... to finalize the value-added tax (VAT) audit of Kusasa Refining for the period from January 2019 to February 2021, despite the company providing all the requested information and documents. Kusasa Refining filed an application to review and set aside SARS’ decision for its unreasonable delay and violation of the Tax AdministrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... Act, 2011. The High Court of South Africa Gauteng Division, Pretoria, heard the case on 19 April 2022.

The judgment was delivered by Sardiwalla J on April 20, 2022, in favour of Kusasa Refining.

The court found that SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... had acted unlawfully, irrationally, and procedurally unfairly in conducting the audit and failing to issue the audit findings within a reasonable time.

The court ordered SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... to finalize the audit, issue the audit findings within 30 days of the order, and pay the costs of the application.

GET THE CASE: https://lawlibrary.org.za/akn/za-gp/judgment/zagpphc/2022/1197/eng@2022-04-20

Categories: Africa, South Africa

Dr Daniel N Erasmus

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