PART 1 OF 4: SETTING THE SCENE The niches of tax procedural law require careful consideration before launching any form of challenge against SARS. Get the procedure wrong

PART 2 OF 4: THE 2009 OBJECTION AND REDUCED ASSESSMENT REQUESTS As evident from part 1 of this series of articles, the history of the dispute between the

PART 3 OF 4: THE 2018 DISPUTE AND 2010 REDUCED ASSESSMENT REQUEST As evident from part 1 of this series of articles, the history of the dispute between

PART 4 OF 4: THE HIGH COURT APPLICATION As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS

Most taxpayers are aware that they can object to an assessment raised by SARS. Sometimes, however, it seems not all taxpayers appreciate the importance of getting the objection

In recent case[1], the taxpayer launched a default judgment application in terms of rule 56 of the tax court rules in consequence of SARS’ apparent failure to request

The very basics of a tax dispute are making sure that (a) you file the right forms and (b) at the right time. Get this wrong and you

In a recent tax court case[1], the taxpayer brought an application to amend an objection. Whilst the facts appear to be not fully ventilated in the judgment, it

Taxpayers who are aggrieved by an assessment or decision by SARS have various remedies at their disposal to challenge such assessment or decision. One of those remedies, and

Taxpayers carry the burden of proof in most tax disputes[1]. Most taxpayers know this. Few, however, seem to truly understand it. What does it really mean? How do