The Supreme Court of Appeal on Late Tax Appeals
It was recently held by the SCA[1] that the tax court had no jurisdiction to hear an application by a taxpayer for condonation of a late tax appeal. It is respectfully submitted that the Tax Court and SCA judgments raises more questions than it gives guidance and makes what is already, in the SCA’s own […]
When should SARS condone a late appeal?
In a recent application to the Johannesburg Tax Court (018/2016), the court was asked to condone an appeal submitted late by the taxpayer. The facts are simply that the taxpayer filed an appeal more than 75 business days after the notice of disallowance of the taxpayer’s objection. The reason for late submission is that the […]