CASE LAW | COURT RULES APPLY TO BOTH SARS AND TAXPAYER

Commissioner for the SARS v SAV South Africa (Pty) Ltd (SARSTC-IT-25117) (18 November 2021)

Issue
The issue in this matter was whether the step followed by the taxpayer in launching a default judgment application constituted an irregular step in terms of rule 30 of the Uniform Rules of Court (“the Rules”).

Delano Abdoll

Delano Abdoll
Tax Attorney