ARTICLE · 19 AUGUST 2021

Tax In Brief | Issue 69

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Below, please find issue 69 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 69 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

The Supreme Court of Appeal of South Africa I Commissioner, South African Revenue Service v Glencore Operations SA (Pty) Ltd (Case no 462/2020) [2021] ZASCA 111 (10 August 2021)
- The South African Revenue Service ("SARS") appealed against the decision of the Gauteng Division of the High Court in terms of which it overturned SARS' decision to disallow the taxpayer's ("Respondent") claim for diesel rebates in terms of the Customs and Excise Act, 1964.
- SARS disallowed the Respondent's refund claim on grounds that the activities in respect of which the claim was submitted did not constitute "primary production activities" in mining within the ambit of Note 6(f)(iii) of Item 670.04 in Part 3 of Schedule 6 to the Customs Act, but rather related to "secondary activities in mining" - which do not qualify for a refund in respect to the

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