ARTICLE · 09 JULY 2019

Tax In Brief | Issue 29

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application to stay execution process commenced pursuant to taxes raised following the late filing of value-added tax and income tax returns

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High Court of South Africa, Western Cape Division | Lifman & 35 Others v C:SARS & 2 Others
application to stay execution process commenced pursuant to taxes raised following the late filing of value-added tax and income tax returns, and an inquiry in terms of Part C of Chapter 5 of the Tax Administration Act, 2011 (the "TAA"), considered.
whether ultra vires review by the South African Revenue Service ("SARS") of assessments issued to taxpayers, where the taxpayers had not availed themselves of any of the procedures provided for in the TAA to dispute the assessments, was only finalised when the taxpayers were informed of SARS' decision to revise the assessments or not, considered.

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