by Pieter van der Zwan | Sep 15, 2024 | General tax matters
Taxpayers often refine their grounds and arguments as a tax dispute progresses. The Western Cape Division of the High Court recently considered such a change in Baseline Civil Contractors (Pty) Ltd v CSARS. This article briefly reviews the case and what other...
by Pieter van der Zwan | Oct 26, 2022 | General tax matters
The first step for an aggrieved taxpayer to dispute a tax assessment is generally to lodge an objection in terms of section 104 of the Tax Administration Act (the TAA). In this article, I consider The Commissioner for the South African Revenue Service v Airports...
by Pieter van der Zwan | Jan 18, 2022 | General tax matters
Tax assessments must reach finality. For taxpayers this happens when SARS can no longer issue additional assessments for the specific tax period. Section 99 of the Tax Administration Act limits the periods for issuance of assessments by SARS. This article considers...
by Pieter van der Zwan | Mar 9, 2021 | General tax matters
Introduction Taxpayers who find themselves in a loss-making position often intuitively assume that as long as they are not liable to pay tax due to the fact that they have an assessed loss, they would not be exposed to understatement penalties (‘USPs’). This...
