ARTICLE · 24 JUNE 2020

Tax In Brief | Issue 48

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Application made for rescission of a "civil judgment" in terms of section 172 of the Tax Administration Act, 2011 ("TAA").

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High Court, Western Cape Division | Barnard Labuschagne Inc v SARS
- Application made for rescission of a "civil judgment" in terms of section 172 of the Tax Administration Act, 2011 ("TAA").
- Whether a certified statement by the South African Revenue Service ("SARS"), treated as a civil judgment in terms of section 172 read with section 174, is capable of rescission, considered.
- Held that while such certified statements are required to be treated as civil judgments, they are subject to amendment and are therefore not final judgments capable of rescission.
- Constitutionality of sections 172 and 174, considered.
- Held that sections 172 and 174 do not oust the jurisdiction of the courts in respect of civil judgments and do not violate the right of access to courts or the rule of law.

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