Nico Theron

The rules contained in the Tax Administration Act are often perceived as boring and even sometimes as irrelevant when compared to taxing acts such the Income Tax Act for example. Few things could be further from the truth! The TAA is a critical piece of tax legislation. Without the TAA, taxing acts such as the […]

PART 1 OF 4: SETTING THE SCENE The niches of tax procedural law require careful consideration before launching any form of challenge against SARS. Get the procedure wrong and the taxpayer’s case is likely to suffer catastrophic and perhaps even fatal consequences, let alone spilled cost and time. In this 4-part series, we will explore

PART 2 OF 4: THE 2009 OBJECTION AND REDUCED ASSESSMENT REQUESTS As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS in the case of L’Avenir Wine Estate (Pty) Ltd v C:SARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022) shows that several procedures were unsuccessfully

PART 3 OF 4: THE 2018 DISPUTE AND 2010 REDUCED ASSESSMENT REQUEST As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS in the case of L’Avenir Wine Estate (Pty) Ltd v C:SARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022) shows that several procedures were

PART 4 OF 4: THE HIGH COURT APPLICATION As evident from part 1 of this series of articles, the history of the dispute between the taxpayer and SARS in the case of L’Avenir Wine Estate (Pty) Ltd v C:SARS (16112/2021) [2022] ZAWCHC 28 (11 March 2022) shows that several procedures were unsuccessfully followed by the

Taxpayers who are aggrieved by an assessment or decision by SARS have various remedies at their disposal to challenge such assessment or decision. One of those remedies, and perhaps to most well-known remedy, is the remedy of objection and appeal. It often happens though that this remedy is not available for many reasons – too

The very basics of a tax dispute are making sure that (a) you file the right forms and (b) at the right time. Get this wrong and you can be as fancy as you like with legal applications in the tax court, at the end of the day you will almost certainly fail. An example

A taxpayer in a recent case[1] seemingly managed to get VDP relief without applying for VDP relief and possibly without even satisfying the requirements for VDP relief. If indeed that’s the case, where do taxpayers sign up for what appears to be “special treatment”? The facts, insofar relevant here and as far as can be established