Tax In Brief | Issue 70

Below, please find issue 70 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

CASE LAW

• High Court, Western Cape division | PERI Formwork Scaffolding Engineering (Pty) Ltd v Commissioner for the South African Revenue Service
• • PERI Formwork Scaffolding Engineering (Pty) Ltd ("the Appellant") appealed to the High Court against a Tax Court finding that it was late in making payment of employees' tax and furthermore that no reasonable grounds existed for the late payment.
  • the Appellant's first ground of appeal was that the Tax Court erred in its application of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, 1962 ("ITA") as the due date for the payment was incorrectly determined by the Tax Court. The Appellant argued further that the Tax Court misinterpreted section 244(1) of the Tax Administration Act, 2011 ("TAA"), which resulted in the failure of the Tax Court in applying the rules regarding the