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Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019)

the Applicant sought default judgment against 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... in terms of Rule 56 of the Tax Court Rules to reduce her tax liabilityTax liability represents the total amount of tax owed by an individual or business to a tax authority, whether local, national, or international. This obligation arises through various forms of income, profits, or transactions subject to taxation laws and regulations. Understanding tax liability is essential for compliance and efficient financial management for corporations and individuals. It influences how businesses structure... to nil, where she alleged 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... was in default of its obligation to file a Rule 31 statement (i.e. a statement of grounds of assessment and opposing appeal).
whether an application in terms of Rule 56 has to be issued by the registrar and assigned a case number before same can properly be served on the other side, considered.
requirement that the Applicant’s Rule 56 application be preceded by a valid objection and a valid notice of appeal, discussed. o whether the Applicant, following receipt from 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... of a letter withdrawing condonation of the late filing of her objection in terms of section 9 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 (“TAA”), could pursue an appeal without establishing the validity of the objection, considered. o when an objection becomes invalid following a notice of invalid objection from 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... (on the basis that condonation for late filing of the objection was withdrawn), considered.
the role of explanatory memoranda and parliamentary material in the interpretation of statutes, considered.
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... officials’ statutory powers to extend the period for objecting to an assessment, considered.
Applicant ordered to pay SARS’ costs on attorney and own client scale where her application was insupportable and an abuse of process.
find a copy of this judgment here.

Tax Court of South Africa, Gauteng | Mr Z v CSARS (IT 4412)

appeal against SARS’ decision to disallow additional medical tax credits relating to treatment for mercury poisoning which allegedly caused his disability (multiple sclerosis and peripheral polyneuropathy).
the onus on the Appellant, in terms of section 102(1)(b) of the TAA, to prove that the additional medical expenses (definitions of “disability” and “qualifying medical expenses” in terms of section 6B(1) of the Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable... Act, 1962) are deductible by not presenting affirmative evidence that his disability was caused by mercury poisoning, considered.
Appellant ordered to pay SARS’ costs, in terms of section 130(1)(b) and (c) of the TAA, on the basis that the lack of evidence was the reason he did not succeed in front of the Tax BoardTax 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... and that he should have anticipated the same evidentiary burden in front of the Tax Court.
find a copy of this judgment here.

*For clarity, the term Double Tax TreatyA Double Taxation AgreementA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and... (DTAA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and...), also known as a Double TaxationDouble Taxation occurs when the same income or financial transaction is taxed twice, typically in different jurisdictions. It can arise in two primary contexts: economic double taxation, where the same income is taxed twice in the hands of different taxpayers, and juridical double taxation, where the same taxpayer is taxed on the same income in more than one country. Double... Treaty (or a Tax TreatyA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and...), is an international

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