ARTICLE · 16 SEPTEMBER 2020

Tax In Brief | Issue 50

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High Court of South Africa (Gauteng Division, Pretoria) | Absa Bank Limited and Another v CSARS (21825/19)

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High Court of South Africa (Gauteng Division, Pretoria) | Absa Bank Limited and Another v CSARS (21825/19)
- SARS officials issued a section 80J of the Income Tax Act, 1962 ("ITA") notice to each of the applicants.
- Each of the applicants addressed a request to the Commissioner in terms of section 9 of the Tax Administration Act, 2011 (the "TAA"), requesting that the relevant 80J Notice be withdrawn on various grounds, which section 9 requests were refused by SARS.
- The applicants launched the main application seeking to review and set aside this decision.
- However, after the replying affidavits had been filed and while the main application was still pending, SARS delivered letters and notices of assessment to the applicants.

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