ARTICLE · 16 JULY 2021

Tax In Brief | Issue 65

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Below, please find issue 65 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Tax Court of South Africa I IEA Taxpayer v Commissioner for the South African Revenue Service ZATC [2021] Cape Town
- The taxpayer ("Appellant") appealed against the decision by the Commissioner for the South African Revenue Service ("SARS") to disallow the Appellant from deregistering as a value-added tax ("VAT") vendor, on the basis that the Appellant earned a fee for administering funeral policies on behalf of a long-term insurer ("insurer").
- The Appellant's argument was that its business qualifies as a deemed financial service and thus the legislature intended that the fees earned by the Appellant fall outside the exclusions under section 2 of the VAT Act, 1991 ("VAT Act").

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