Reaffirming The Rules

SARS Disputes And The High Court

Under the original section 105 of the Tax Administration Act, 28 of 2011 (“the TAA”), taxpayers could elect to dispute a “decision” by application to the High Court for review. This was, however, amended in 2015, to make it clear that a “decision” by SARS may only be disputed per the objection and appeal procedures, provided for in the TAA.

Jashwin Baijoo
Head of Strategic Engagement & Compliance