ARTICLE · 25 JUNE 2025

Tax In Brief

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Below, please find issue 147 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 147 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

case law

Bottom Line Solutions (Pty) Ltd trading as BLS Portco SA v CSARS (27441/2020) [2025] ZAGPPHC 476 (12 May 2025)
- This is a review application by Bottom Line Solutions (Pty) Ltd ("BLS"), operating as 'a clearing agent' in terms of the provisions of the Customs and Excise Act, No. 91 of 1964 (the "CEA"), to set aside a demand by the South African Revenue Service ("SARS") in respect of liability for customs duty, value-added tax ("VAT"), penalties, interest and other charges associated with the deemed diversion or exportation of goods.
- BLS contends that the demand or assertions of liability on its part by SARS is unreasonable, irrational and failure by SARS to apply its mind to the relevant legal provisions, facts and circumstances of the matter, and, thus, ought to be reviewed and set aside in terms of the common law and the Promotion

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