South African taxpayers get a one-up on SARS
A recent court ruling has clarified when taxpayers can avoid old customs duty claims from the South African Revenue Service (SARS), giving businesses a stronger defence against late demands.
A recent court ruling has clarified when taxpayers can avoid old customs duty claims from the South African Revenue Service (SARS), giving businesses a stronger defence against late demands.
The Supreme Court has hit SARS with a R35 million fine, ruling that the taxman cannot issue tax demands without properly considering the evidence, giving reasons, and following fair administrative procedures.
A tax court judgment of December highlights a growing tension in South African tax disputes: when SARS selects a "test case" to resolve issues affecting hundreds of taxpayers, how much control do those taxpayers retain over their own appeals?
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