In the case of VAT 1247: XYZ Company (Pty) Ltd v The Commissioner for The South African Revenue Service, the court was faced with interpreting section 22(3) of the VAT Act, notably, in relation to a period before 22(3A) was introduced. Section 22(3) of the VAT Act in essence requires a person who has claimed […]
The recent case of D v Commissioner for South African Revenue Service (VAT 1390), which is an appeal referred by the taxpayer to the Western Cape Tax Court after being dissatisfied with the decision by the Tax Board, reconfirms that supplies made by an independent contractor to the taxpayer and recovered from customers by the […]
Aggrieved taxpayers are provided with a legislative mechanism in order to resolve disputes with SARS, the latest version of which came into effect on 11 July 2014 and was promulgated in terms of section 103 of the Tax Administration Act, No.28 of 2011. These legislative mechanisms are commonly referred to as “the tax dispute resolution […]
The tax dispute resolution process, contained in the Tax Administration Act, No. 28 of 2011 as well as the rules promulgated under section 103 of that act was designed to ensure efficient and simple resolution of tax disputes. Of late, however, our experience has been quite the opposite. It is evident that the current economic […]
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Objections and Appeals: The Helpless Taxpayer?February 22, 2017 - 7:41 pmSA’s Tax Dilemma: Hiking VAT vs Wealth TaxesJanuary 27, 2017 - 10:36 ameFiling Profile HackingNovember 18, 2016 - 6:50 amSugar Tax Could Include Pure Fruit Juices – National TreasuryOctober 21, 2016 - 11:44 amBeverage Industry’s Scare Tactics Against Sugar Tax ‘Shocking’October 13, 2016 - 8:24 pmSARS Basic Guide to Income Tax Exemption for Public Benefit OrganisationsOctober 13, 2016 - 8:19 pmThe Status of SARS’ Interpretation NotesOctober 6, 2016 - 12:30 pmLaunch of Special Voluntary Disclosure Programme (SVDP)October 3, 2016 - 7:17 pmPresident Jacob Zuma Signs Bills Into LawJanuary 12, 2017 - 12:55 pmSARS Interpretation Note 92November 3, 2016 - 1:38 pmSupreme Court of Appeal – XO AFRICA SAFARIS CC v C:SARS (395/15) [2016] ZASCA 160October 19, 2016 - 9:20 amSupreme Court of Appeal: CSARS V Morula Platinum MinesOctober 19, 2016 - 9:17 amGuide: SVDP Version 1.2October 19, 2016 - 9:15 amDonations Tax and Capital Gains Tax Consequences of the Part Waiver of a Loan and Reduction of the Interest RateOctober 19, 2016 - 9:12 amRecent Ruling of Masango v RAFOctober 19, 2016 - 9:10 amTax Court Case No: IT 13164October 19, 2016 - 9:08 am