ARROGANCE AND IGNORANCE DO NOT MAKE A SARS ASSESSMENT STICK
October 15, 2025
I only recently had the opportunity to read a judgment of the High Court in a case where SARS sought to impose VAT and SDL
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TAX DISPUTES: SARS IS FIGHTING BACK HARDER
October 6, 2025
Not too long ago, SARS disputes were considered part of the normal tax compliance process by many accountants, auditors and tax practitioners. Filing an objection
ESTIMATED ASSESSMENTS: FROM EXCEPTION TO CASH-COW GRABBING NORM?
July 16, 2025
SARS can, in terms of section 95(1)(b) of the Tax Administration Act, 2011 (TAA) raise an assessment based on an estimate if the taxpayer submits
TAXPAYERS BEWARE: SARS’ INDEFINITE EXTENSION
June 9, 2025
On 4 June 2025, the SCA ruled[1] that SARS is not required to request condonation if they remedy their default within the 15-day notice period
THE WORD “OR” IN TAX COURT RULES: CAN WE JUST IGNORE IT?
May 29, 2025
One would think it is obvious that you cannot but, alas, it appears it is not that obvious. The context: rule 31(3) of the Tax
3 IMPORTANT LESSONS FROM THE TAX COURT
May 26, 2025
On 25 February 2025, the Johannesburg tax court handed down judgment in Taxpayer D v CSARS (IT35476) from which taxpayers can learn three very important