ARTICLE · 01 MAY 2024

Tax In Brief | Issue 119

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Below, please find issue 119 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 119 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

case law

Cyril and Another v CSARS (186/2023) [2024] ZASCA 32
- The Supreme Court of Appeal ("SCA") considered an appeal lodged by the appellants which related to whether evidence admitted by a Magistrate in a separate criminal trial in respect of the appellants was admissible.
- In terms of the criminal trial against the appellants, the appellants were accused of offences under the Customs and Excise Act, 91 of 1964 ("Customs and Excise Act") including 41 counts of fraud.
- The offences in question were discovered by the South African Revenue Service ("SARS") during an inspection conducted pursuant to sections 4(4)(a)(i) – (ii), 4(4)(b), 4(5) and 4(6) of the Customs and Excise Act, which sections were later declared unconstitutional (but not retrospectively) in the separate judgment of Gaertner and Others v Minister of Finance and Others 2014 (1)

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