SCA Confirms SARS’ Firm Approach to Penalties and Nil Returns
The Supreme Court of Appeal has recently handed down a judgment that reinforces SARS’ strict stance on understatement penalties and the use of estimated assessments when taxpayers fail to provide accurate information. In Ntayiya v SARS [2025] ZASCA 183, the Court dismissed an appeal by a taxpayer who sought repayment of funds attached by SARS […]










